Question can’t be said to be pending before Income Tax Authority merely on the notice to produce evidence, no bar of application for AAR: Delhi HC [Read Judgment]

The Delhi High Court upheld the ruling of Authority of Advance Ruling (AAR) wherein it was ruled that notice under section 143(2) merely asks the applicant to produce any evidence on which it may like to rely in support of its return. It does not even remotely disclose any application of mind to the return […]

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