https://www.taxtmi.com/caselaws?id=216068 The AAR declined to answer the advance ruling questions because the basic consortium agreement had not been produced. The requested tax rulings depended on understanding the rights created by the underlying consortium arrangement and the rights flowing from SLT to the applicant; without that foundational agreement, the nature and extent of the grantor's rights could not be properly assessed, and any ruling on the tax consequences would have been unsafe. The applicant was left to pursue its contentions before the Assessing Officer. en-us Mon, 27 Aug 2012 00:00:00 +0530 Wed, 29 Aug 2012 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216068 The AAR declined to answer the advance ruling questions because the basic consortium agreement had not been produced. The requested tax rulings depended on understanding the rights created by the underlying consortium arrangement and the rights flowing from SLT to the applicant; without that foundational agreement, the nature and extent of the grantor's rights could not be properly assessed, and any ruling on the tax consequences would have been unsafe. The applicant was left to pursue its contentions before the Assessing Officer. Case-Laws Income Tax Mon, 27 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216068