AAR Application not maintainable if same issue pending before tax/appellate authorities in payers case

AAR rules that an Application by the payee is not maintainable if the same issue is pending before the tax or appellate authorities in case of the payer Foster Pty. Ltd., In Re- Advance Ruling Authority The applicant is a company incorporated in Australia and is a tax resident of that country. The applicant entered into a contract with Ravva Oil Singapore (Singapore) Pte. Ltd., a company incorporated under the laws of Singapore for provision of services in connection with the business of oil and gas exploration and production. Ravva Oil Singapore along with others has in turn entered into a pr...