Chartered Accountant's Advance Ruling Application Denied: Not the Supplying Entity as Required by Law.

Scope of Advance Ruling application - This application, is not filed by Firm / LLP, but by the Chartered Accountant in his own name. Since the person who has applied, is not the person who proposes to undertake the supply, question of giving an advance ruling in the matter simply does not arise. - AAR .....

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