Advance ruling void ab initio for fraud or misrepresentation, reinstating tax code applicability and notifying parties.

Authority may declare an advance ruling void ab initio if obtained by fraud or misrepresentation; thereafter the Code applies to the applicant as if the ruling had never been made, excluding the period from the advance ruling date to the date of the Authority's order; a copy of the order is to be sent to the applicant and the Commissioner.

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