2015 (8) TMI 456 - AAR - Income Tax

Non informing about the application filed before AAR - First objection of revenue that after filing the application when the matter proceeded before the Assessing Officer on the basis of the return filed by the applicant for those proceedings the Assessing officer was not informed about the applicant having filed the present application before this Authority - Held that - Admittedly, the applicant is a non-resident Indian (NRI). Considering that the applicant is not an Indian taxpayer the application is admitted.

Summary

The case involves an Advance Ruling Authority judgment regarding a non-resident Indian taxpayer. The Revenue objected to the applicant not informing the Assessing Officer about the filed application. The Authority admitted the application due to the applicant's non-resident Indian status.