https://www.taxtmi.com/caselaws?id=296747 A post-ruling petition seeking clarification, admission of additional material and reconsideration of an advance ruling was held not maintainable under the AAR Procedure Rules, 1996. Rule 5 was confined to interlocutory, incidental or ancillary matters necessary for disposal of the application before the ruling is pronounced. Rule 19 allowed only rectification of a mistake apparent from the record after pronouncement, and Rule 18 permitted modification only for a change in law or facts before the ruling is given effect to by the Assessing Officer. A ruling remained binding under section 245S(2) unless law or facts changed. en-us Mon, 22 Jan 2007 00:00:00 +0530 Thu, 05 Aug 2021 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296747 A post-ruling petition seeking clarification, admission of additional material and reconsideration of an advance ruling was held not maintainable under the AAR Procedure Rules, 1996. Rule 5 was confined to interlocutory, incidental or ancillary matters necessary for disposal of the application before the ruling is pronounced. Rule 19 allowed only rectification of a mistake apparent from the record after pronouncement, and Rule 18 permitted modification only for a change in law or facts before the ruling is given effect to by the Assessing Officer. A ruling remained binding under section 245S(2) unless law or facts changed. Case-Laws Income Tax Mon, 22 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296747