TMI BlogTo whom will the Advance Ruling be applicable?X X X X Extracts X X X X X X X X Extracts X X X X ..... Ans. Section 103 provides that an advance ruling pronounced by AAR or AAAR shall be binding only on the applicant who sought it in respect of any matter referred to in 97 (2) and on the jurisdicti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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