Whether a Government company can apply for a advance ruling ? if yes, whether subsidiary of a government company will be treated as a government company who can apply for a advance ruling ?

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.... a advance ruling. In case of a subsidiary of government company, he is also allowed to apply for a advance ruling. In the case of GSPL India Transco Ltd. [2012 (8) TMI 753 - Gujarat High Court], it was held that in the affidavit in reply it is not disputed by the respondents that the petitioners are Government Companies. However, from the statutory illustration and section 4(1)(c) read with secti....