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    <description>The Authority shall not admit an advance ruling application where the question raised is already pending or decided in any proceedings in the case of the applicant; the proviso confines the admissibility bar to proceedings involving the applicant and therefore pendency of identical issues in litigation between other parties does not, by itself, justify rejection.</description>
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      <description>The Authority shall not admit an advance ruling application where the question raised is already pending or decided in any proceedings in the case of the applicant; the proviso confines the admissibility bar to proceedings involving the applicant and therefore pendency of identical issues in litigation between other parties does not, by itself, justify rejection.</description>
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