https://www.taxtmi.com/manuals?id=1397 If an advance ruling was obtained by fraud or misrepresentation, the Board for Advance Rulings may declare it void ab initio, and the Income Tax Act shall be applied to the applicant as if the ruling had never been made, excluding the period from the ruling's date to the date of the voidance order; a copy of the order must be sent to the applicant and to the Principal Commissioner or Commissioner. en-us Mon, 11 Jan 2016 13:06:00 +0530 Mon, 29 Jan 2024 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1397 If an advance ruling was obtained by fraud or misrepresentation, the Board for Advance Rulings may declare it void ab initio, and the Income Tax Act shall be applied to the applicant as if the ruling had never been made, excluding the period from the ruling's date to the date of the voidance order; a copy of the order must be sent to the applicant and to the Principal Commissioner or Commissioner. Manuals Income Tax Mon, 11 Jan 2016 13:06:00 +0530 https://www.taxtmi.com/manuals?id=1397