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AAR Ruling
Is ruling taken not applicable for other similar transactions otherthan original transaction for which ruling has taken?
Replies (1)
The advance ruling shall be binding on
the applicant in respect of transaction to
which ruling has been sought and also
binding on tax authorities.
The rulings do not have a precedential
effect but provide persuasive value in
other cases.
the applicant in respect of transaction to
which ruling has been sought and also
binding on tax authorities.
The rulings do not have a precedential
effect but provide persuasive value in
other cases.
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