Case Law Details
Case Name : In Re. LS Cable Ltd. (AAR Delhi)
Related Assessment Year :
Courts :
AAR Delhi Advance Rulings
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Court :Authority for Advanced Ruling
Citation: Advanced Ruling (AAR), in the case of LS Cable Ltd. (AAR No. 858- 861 of 2009)
Brief: Recently, the Authority for Advanced Ruling held that pendency of a similar matter of the applicant in respect to transaction with a different party, before a statutory forum, is no bar to seek advance ruling in respect of another transaction.
Background- As per clause (i) of proviso to Section 245R of the Income-tax Act, 1961 (the Act), the AAR shall not allow an application, where the question raised in the application is already pending before any income-tax ...
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