Binding effect of advance rulings limited to applicant and jurisdictional officer unless law or facts change. Advance rulings are binding only 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 unless the law, facts, or circumstances supporting the original ruling have 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.
Binding effect of advance rulings limited to applicant and jurisdictional officer unless law or facts change.
Advance rulings are binding only 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 unless the law, facts, or circumstances supporting the original ruling have changed.
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