Applicability of advance ruling

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..... pronounced by the Authority under section 96D shall be binding only- ( a ) on the applicant who had sought it; ( b ) in respect of any matter referred to in sub-section (2) of sect .....

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..... **************** Notes : 1. Inserted by the Finance Act, 2003, w.e.f. 14-5-2003. 2. Inserted vide THE FINANCE (No. 2) ACT, 2014 - - statute, statutory provisions legislation, law, e .....

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