https://www.taxtmi.com/caselaws?id=210757 The judgment clarifies the interpretation of the proviso to section 245R(2) of the Income-tax Act, emphasizing restrictions on the Authority for Advance Rulings' jurisdiction when questions are pending before tax authorities. It highlights that filing a return triggers adjudication on related tax matters, potentially barring the Authority's jurisdiction. The relevant date for assessing jurisdiction is the application filing date, ensuring certainty. The ruling underscores adherence to statutory provisions for consistent resolution of tax disputes, ultimately establishing parameters for the Authority's jurisdiction based on the status of questions before tax authorities. en-us Fri, 03 Feb 2012 00:00:00 +0530 Mon, 20 Feb 2012 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210757 The judgment clarifies the interpretation of the proviso to section 245R(2) of the Income-tax Act, emphasizing restrictions on the Authority for Advance Rulings' jurisdiction when questions are pending before tax authorities. It highlights that filing a return triggers adjudication on related tax matters, potentially barring the Authority's jurisdiction. The relevant date for assessing jurisdiction is the application filing date, ensuring certainty. The ruling underscores adherence to statutory provisions for consistent resolution of tax disputes, ultimately establishing parameters for the Authority's jurisdiction based on the status of questions before tax authorities. Case-Laws Income Tax Fri, 03 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210757