2016 (12) TMI 1725 - SCH - Income Tax

Constitutional validity of clause (i) of the proviso to 245R (2) - Advance Rulings - When can a question be stated to be pending ? - whether the said provision is discriminatory and violative of Article 14 of the Constitution of India as well Article 25 of the Double Taxation Avoidance Agreement ( DTAA ) between India and the Republic of South Korea? - Held that - No legal and valid ground for interference. The Special Leave Petitions are dismissed.

Summary

Title: Supreme Court Judgment 2016 (12) TMI 1725 - SC

Judges: Mr. Ranjan Gogoi And Mr. L. Nageswara Rao JJ.

Petitioner(s) represented by: Mr. N.K. Kaul, ASG, Mr. Maninder Singh, ASG, and others.

Respondent(s) represented by: Mr. Tarun Gulati, Adv., Mr. Shashi Mathews, Adv., and others.

Summary: Delay condoned. Exemption granted for filing certified copy. No legal grounds for interference found. Special Leave Petitions dismissed.