Jurisdiction of authority - Advance ruling - The proposed ...
Authority's Jurisdiction on Advance Ruling Limited to Applicant's Tax Liability Only, Not Others'.
July 23, 2013
Case Laws Income Tax AAR
Jurisdiction of authority - Advance ruling - The proposed question framed by the Authority for determination can only relate to the tax liability of the applicant and it would be impermissible to determine tax liability of a person other than the applicant. - AAR
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