Advance ruling applicability: binding on the applicant and relevant officers unless supporting law, facts or circumstances change. Advance rulings pronounced by the Authority or the Appellate Authority bind only the applicant who sought the ruling and the concerned or jurisdictional ... Summary
Advance ruling applicability: binding on the applicant and relevant officers unless supporting law, facts or circumstances change.
Advance rulings pronounced by the Authority or the Appellate Authority bind only the applicant who sought the ruling and the concerned or jurisdictional officer in respect of that applicant, and remain binding unless the law, facts or circumstances supporting the original ruling have changed.
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