Bar on proceedings when resident seeks advance ruling prevents authorities from deciding the same issue while application is pending. Section 245RR bars any income-tax authority or the Appellate Tribunal from deciding any issue that is the subject of an application made by a resident ... Summary
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Bar on proceedings when resident seeks advance ruling prevents authorities from deciding the same issue while application is pending.
Section 245RR bars any income-tax authority or the Appellate Tribunal from deciding any issue that is the subject of an application made by a resident under section 245Q, creating a procedural prohibition that directs such matters into the advance ruling process.
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