Maintainability of application filed u/s 96(C) of the Finance Act, 1994 – subsidiary of a subsidiary of...

Maintainability of application filed u/s 96(C) of the Finance Act, 1994 – subsidiary of a subsidiary of a Government company - If ruling is given in this case, it will bind only the applicants, this would mean CESTAT is free to render a ruling ignoring what is being ruled by this Authority. Such a situation should be avoided. - AAR .....

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