Advance rulings bind the requesting taxpayer and the jurisdictional officer unless law, facts or circumstances change. Advance rulings under this Chapter bind only the applicant who sought the ruling and the concerned or jurisdictional officer in respect of that applicant, ... Summary
Advance rulings bind the requesting taxpayer and the jurisdictional officer unless law, facts or circumstances change.
Advance rulings under this Chapter bind only the applicant who sought the ruling and 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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