TMI BlogAdvance Ruling to be void in certain circumstancesX X X X Extracts X X X X X X X X Extracts X X X X ..... uthority may, by order, declare an Advance Ruling to be void ab initio if it finds that the Ruling has been obtained by the applicant by fraud or misrepresentation of facts. (2) Upon declaring the Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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