Amendment of Chapter XIX-B

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..... n by the Authority in relation to a transaction which has been undertaken or is proposed to be undertaken by a non-resident applicant and such determination shall include the determination of any question of law or of fact specified in the application; (ii) a decision by the Authority in relation to an assessment which is pending before any of the income-tax authority or the Tribunal in case of .....

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..... r section 245R the following section shall be inserted, namely:- "245RR. Appellate authority not to proceed in certain cases.- No Income-tax authority or the Appellate Tribunal shall proceed to decide any issue in respect to which an application has been made by an applicant, being a resident, under sub-section (1) of section 245R."
Statute, statutory provisions legislation, law, enactment, A .....

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