Where a return has been filed by the applicant for advance ...

Advance Ruling Not Available if Notice Issued u/s 143(2); Case Pending with Assessing Officer.

August 17, 2013

Case Laws Income Tax AAR

Where a return has been filed by the applicant for advance ruling and notice under section 143(2) was issued, the matter shall be treated to be pending before the Assessing Officer, so that any issue in respect of such return cannot be entertained for advance ruling under section 245R(2) of the Act. - AAR

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Where a return has been filed by the applicant for advance ...

Advance Ruling Not Available if Notice Issued u/s 143(2); Case Pending with Assessing Officer.

August 17, 2013

Case Laws Income Tax AAR

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