Section 103 - Applicability of advance ruling.

103. (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only— (a) on the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97 for advance ruling; (b) on the concerned officer or the jurisdictional officer in respect of the applicant. 1[(1A) The Advance Ruling pron

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1 Notifications/Circulars on Section 103

198 case laws on Section 103