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          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>Binding effect of advance rulings limits application to applicant, specified transaction and tax authorities unless law or facts change.</h1> Advance rulings bind only the applicant, the transaction for which the ruling was sought, and the Commissioner and subordinate income-tax authorities in respect of that applicant and transaction; this binding effect endures unless there is a change in law or facts underlying the ruling, and the section's applicability may be excluded for rulings pronounced on or after dates notified by the Central Government.

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