MCQOPTIONS
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				| 1. | 
                                    The Advance Ruling pronounced by the Appellate Authority shall be binding on | 
                            
| A. | The applicant who sought the advance ruling. | 
| B. | The jurisdictional officer in respect of the applicant | 
| C. | (a) and (b) | 
| D. | None of the above | 
| Answer» D. None of the above | |