https://www.taxtmi.com/acts?id=11917 Advance rulings pronounced by the Authority under section 258 are binding only on the applicant and in respect of the transaction concerned, and bind the Commissioner and subordinate income-tax authorities in relation to that applicant and transaction; the ruling is not binding if there is a change in law or in fact on which it was based. en-us Fri, 17 Sep 2010 11:52:14 +0530 Fri, 17 Sep 2010 11:52:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11917 Advance rulings pronounced by the Authority under section 258 are binding only on the applicant and in respect of the transaction concerned, and bind the Commissioner and subordinate income-tax authorities in relation to that applicant and transaction; the ruling is not binding if there is a change in law or in fact on which it was based. Act-Rules Bills Fri, 17 Sep 2010 11:52:14 +0530 https://www.taxtmi.com/acts?id=11917