Binding effect of advance rulings: limited to the applicant and jurisdictional officer unless law or facts change. Advance rulings are binding only on the applicant who sought the ruling and on the concerned or jurisdictional officer in respect of that applicant; this ... Summary
Binding effect of advance rulings: limited to the applicant and jurisdictional officer unless law or facts change.
Advance rulings are binding only on the applicant who sought the ruling and on the concerned or jurisdictional officer in respect of that applicant; this binding effect persists unless the law, facts or circumstances supporting the original ruling have changed.
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