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No Ruling can be provided when Appellant has already undertaken supplies prior to date of filing of the application [AAAR]
![ICAI Guidelines on Bank Branch Audit 2018-19 [Contains Audit Programme]](https://assets.studycafe.in/uploads/2019/03/ICAI-Guidelines-on-Bank-Branch-Audit-2018-19-Contains-Audit-Programme.jpg)
ICAI Guidelines on Bank Branch Audit 2018-19 [Contains Audit Programme]

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