https://www.taxtmi.com/caselaws?id=235428 The Authority for Advance Rulings' jurisdiction is limited to the questions specifically framed in the advance ruling application, and it cannot use Rule 19 to reopen a concluded ruling or enlarge the reference to new issues. Questions not originally raised cannot be introduced later, and the Authority cannot determine hypothetical tax liability of a person other than the applicant, including an association of persons. On that basis, the Revenue's attempt to revisit the ruling and raise fresh questions was rejected. en-us Fri, 31 May 2013 00:00:00 +0530 Tue, 23 Jul 2013 10:18:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235428 The Authority for Advance Rulings' jurisdiction is limited to the questions specifically framed in the advance ruling application, and it cannot use Rule 19 to reopen a concluded ruling or enlarge the reference to new issues. Questions not originally raised cannot be introduced later, and the Authority cannot determine hypothetical tax liability of a person other than the applicant, including an association of persons. On that basis, the Revenue's attempt to revisit the ruling and raise fresh questions was rejected. Case-Laws Income Tax Fri, 31 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235428