AAR – WaveField Inseis ASA – Date of filing of the return is relevant to consider applicability of proviso to section 245R(2)

In Re Wave Field Inseis ASA (AAR)- When this Authority took the view in Monte Harris and other cases that the date of the filing of the application before the Authority should be the crucial date  for determining the question of the applicability of clause (i) of the proviso to section 245R(2) of th

Please become a Premium member. If you are already a Premium member, login here to access the full content.