Additional facts submission enables supplementation of the record for advance rulings, subject to verification and authority discretion. The Authority may, suo motu or on petition, permit or require the applicant or the Principal Commissioner or Commissioner to submit additional facts ... Summary
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Additional facts submission enables supplementation of the record for advance rulings, subject to verification and authority discretion.
The Authority may, suo motu or on petition, permit or require the applicant or the Principal Commissioner or Commissioner to submit additional facts necessary for pronouncing an advance ruling; such additional facts must be supported by necessary documents and duly verified.
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