https://www.taxtmi.com/article/detailed?id=10440 Advance rulings under Chapter XIX-B bind only the applicant, the transaction in question, and the Principal Commissioner or Commissioner and subordinate income-tax authorities for that applicant and transaction, remain operative unless law or facts change, and assessments and appeals that follow an unmodified ruling will generally be sustained by appellate fora when authorities below have correctly applied the ruling. en-us Tue, 07 Jun 2022 10:23:59 +0530 Tue, 07 Jun 2022 10:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10440 Advance rulings under Chapter XIX-B bind only the applicant, the transaction in question, and the Principal Commissioner or Commissioner and subordinate income-tax authorities for that applicant and transaction, remain operative unless law or facts change, and assessments and appeals that follow an unmodified ruling will generally be sustained by appellate fora when authorities below have correctly applied the ruling. Articles Income Tax Tue, 07 Jun 2022 10:23:59 +0530 https://www.taxtmi.com/article/detailed?id=10440