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 ..... section 117 or under sub-section (1) of section 119 has been obtained by the applicant or, as the case may be, the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab initio and thereupon all the provisions of the Act shall apply to the applicant as if such advance ruling had never been made: PROVIDED that no or ..... X X X X Extracts X X X X X X X X Extracts X X X X
|