Advance ruling binding: applies to the applicant and relevant tax officers until law, facts, or circumstances change. Advance rulings under this Chapter are binding on the applicant who sought the ruling for specified matters and on the concerned or jurisdictional officer in respect of that applicant, and remain binding only so long as the law, facts, or circumstances supporting the original ruling have not 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 binding: applies to the applicant and relevant tax officers until law, facts, or circumstances change.
Advance rulings under this Chapter are binding on the applicant who sought the ruling for specified matters and on the concerned or jurisdictional officer in respect of that applicant, and remain binding only so long as the law, facts, or circumstances supporting the original ruling have not changed.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.