Advance Ruling Application Rejected: Applicant's Query on Behalf of Customers Deemed Inadmissible u/ss 95 and 97.

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....Maintainability of Advance Ruling application - In the instant case the applicant has sought ruling before us on behalf of their customers and the act of registration is not undertaken or to be undertaken by the applicant - this question is not admissible as per Section 97 read with Section 95 of the Act and therefore not admitted. - AAR....