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Issues: Whether the Advance Ruling application filed by the applicant should be disposed of following the applicant's request to withdraw the application.
Analysis: The applicant submitted a written request dated 14.11.2025 stating that they have decided to withdraw the Application for Advance Ruling and are not inclined to pursue the matter. The Authority recorded the withdrawal and considered the request for withdrawal without adjudicating the substantive questions raised in the application.
Conclusion: The Advance Ruling application is disposed of as withdrawn at the request of the applicant.
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