Advance ruling applicability: rulings bind the requesting taxpayer and local tax authorities unless supporting law, facts or circumstances change. Advance rulings are binding on the applicant who sought the ruling for the specified matter and on the jurisdictional tax authorities in respect of that applicant, and remain so unless the law, facts or circumstances supporting the original ruling have changed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance ruling applicability: rulings bind the requesting taxpayer and local tax authorities unless supporting law, facts or circumstances change.
Advance rulings are binding on the applicant who sought the ruling for the specified matter and on the jurisdictional tax authorities in respect of that applicant, and remain so unless the law, facts or circumstances supporting the original ruling have changed.
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