Appellate authority restraint: proceedings must halt where a resident has applied under section 245Q(1) for advance ruling. No income tax authority or the Appellate Tribunal shall proceed to decide any issue that is the subject of an application made by a resident under section ... Summary
Appellate authority restraint: proceedings must halt where a resident has applied under section 245Q(1) for advance ruling.
No income tax authority or the Appellate Tribunal shall proceed to decide any issue that is the subject of an application made by a resident under section 245Q(1); this provision creates a procedural bar preventing tax or appellate authorities from adjudicating matters while an advance ruling application by a resident under that provision is pending.
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