https://www.taxtmi.com/caselaws?id=6593 Rule 20 of the Authority for Advance Rulings (Procedure) Rules, 1996 permits amendment only to correct a factual or material error in the record; it does not allow substitution of one foreign company for another where that would change the entity on which the advance ruling application was founded. As the papers identified the Dubai company and the material did not establish that it was the same as the Mauritius company or merely its branch, the requested substitution would have altered the basis of the taxability question. The amendment application was therefore rejected. en-us Mon, 31 Jul 2006 00:00:00 +0530 Thu, 15 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6593 Rule 20 of the Authority for Advance Rulings (Procedure) Rules, 1996 permits amendment only to correct a factual or material error in the record; it does not allow substitution of one foreign company for another where that would change the entity on which the advance ruling application was founded. As the papers identified the Dubai company and the material did not establish that it was the same as the Mauritius company or merely its branch, the requested substitution would have altered the basis of the taxability question. The amendment application was therefore rejected. Case-Laws Income Tax Mon, 31 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6593