Section 11 in Authority for Advance Rulings (Procedure) Rules, 2003
11. Questions contained in the application.-
The applicant shall not, except by leave of the Authority, urge or be heard in support of any additional question not set forth in the application, but in deciding the application the Authority shall at its discretion consider all aspect of the questions set forth as may be necessary to pronounce a ruling on the substance of the question posed for its consideration.
