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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Advance Ruling Under Income Tax Bill 2025 Void if Obtained by Fraud or Misrepresentation</h1> An advance ruling under the Income Tax Bill, 2025, can be declared void if obtained through fraud or misrepresentation. If the Board for Advance Rulings, upon representation by the Principal Commissioner or Commissioner, determines that the ruling was fraudulently obtained, it may issue an order declaring the ruling void ab initio. Consequently, all relevant provisions of the Act will apply to the applicant as if the ruling never existed, excluding the period between the ruling and the order. A copy of this order will be sent to both the applicant and the relevant tax authority.
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