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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Advance ruling - Notice u/s 143(2) was issued before filing the ...

Case Laws     Income Tax

January 14, 2014

Advance ruling - Notice u/s 143(2) was issued before filing the application - It is clear that the question was already pending before the Income-tax Authorities and the application is barred by Proviso (1) of section 245R(2) - AAR

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