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    <title>Advance Ruling to be void in certain circumstances</title>
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    <description>Authority may declare an advance ruling void ab initio if obtained by fraud or misrepresentation; thereafter the Code applies to the applicant as if the ruling had never been made, excluding the period from the advance ruling date to the date of the Authority&#039;s order; a copy of the order is to be sent to the applicant and the Commissioner.</description>
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      <description>Authority may declare an advance ruling void ab initio if obtained by fraud or misrepresentation; thereafter the Code applies to the applicant as if the ruling had never been made, excluding the period from the advance ruling date to the date of the Authority&#039;s order; a copy of the order is to be sent to the applicant and the Commissioner.</description>
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