Binding effect of advance ruling limits parties to the ruling unless underlying law or facts change. Advance rulings have a binding effect limited to the applicant who sought the ruling and the concerned or jurisdictional officer, and remain binding only so long as the law, facts, and circumstances underpinning the original ruling remain unchanged.
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.
Binding effect of advance ruling limits parties to the ruling unless underlying law or facts change.
Advance rulings have a binding effect limited to the applicant who sought the ruling and the concerned or jurisdictional officer, and remain binding only so long as the law, facts, and circumstances underpinning the original ruling remain unchanged.
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