Advance ruling applicability ends when the underlying law, facts or circumstances change, ceasing its binding effect. Advance rulings have no fixed duration and remain operative while the legal and factual basis supporting them persists; they cease to apply when there is ... Summary
Advance ruling applicability ends when the underlying law, facts or circumstances change, ceasing its binding effect.
Advance rulings have no fixed duration and remain operative while the legal and factual basis supporting them persists; they cease to apply when there is a change in the law, in material facts, or in circumstances relied upon at the time the ruling was issued.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 1
Join Channel
TaxTMI 
