Q 358. Under what circumstances will the application for Advance Ruling be compulsorily rejected?

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Ans.  Application has to be invariably rejected in certain situations as prescribed under section 98 (2) which are enumerated as below: (a)  if the question raised in the application is already pending in the applicant’s case before any First Appellate Authority, the Appellate Tribunal or any Court; (b)  if the question raised in the application…

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