TMI BlogApplicability of advance ruling - Section 245SX X X X Extracts X X X X X X X X Extracts X X X X ..... ing The advance ruling pronounced by the Authority under section 245R shall be binding only (a) on the applicant who had sought it; (b) in respect of the transaction in relation to wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the advance ruling has been pronounced. [ Section 245S(2) ] Exception of section 245S - Nothing contained in this section shall apply to any advance ruling pronounced under section 245R on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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