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    <title>Under what circumstances will the application for Advance Ruling be compulsorily rejected?</title>
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    <description>Compulsory rejection of an Advance Ruling application is required where the question it raises is already pending before, or is the same as a question already decided by, appellate or judicial bodies; is the same as a question pending in any proceedings in the applicant&#039;s case under the Act; or is the same as a question already decided by the adjudicating authority or assessing authority. Rejection must be by a speaking order stating reasons.</description>
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      <description>Compulsory rejection of an Advance Ruling application is required where the question it raises is already pending before, or is the same as a question already decided by, appellate or judicial bodies; is the same as a question pending in any proceedings in the applicant&#039;s case under the Act; or is the same as a question already decided by the adjudicating authority or assessing authority. Rejection must be by a speaking order stating reasons.</description>
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