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Advance ruling binding on applicant and jurisdictional officers unless underlying law, facts or circumstances change. Advance rulings under this Chapter are binding only on the applicant who sought the ruling in respect of matters eligible for advance ruling and on the concerned or jurisdictional officer in relation to that applicant; they remain binding unless the law, facts or circumstances supporting the original advance 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.
<h1>Advance ruling binding on applicant and jurisdictional officers unless underlying law, facts or circumstances change.</h1> Advance rulings under this Chapter are binding only on the applicant who sought the ruling in respect of matters eligible for advance ruling and on the concerned or jurisdictional officer in relation to that applicant; they remain binding unless the law, facts or circumstances supporting the original advance ruling have changed.
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