Advance ruling binding on applicant and tax officers unless underlying law, facts or circumstances change. Advance rulings under the Act are binding on the applicant who sought them 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 on applicant and tax officers unless underlying law, facts or circumstances change.
Advance rulings under the Act are binding on the applicant who sought them 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.
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