https://www.taxtmi.com/caselaws?id=244153 The Authority admitted the application of LS Cable & System Limited under section 245R (2) of the Income Tax Act, 1961, for ruling on the tax liability of amounts received for offshore supply contracts and interest on income-tax refund under the India Korea Tax Treaty. The decision clarified the criteria for considering a question as pending before the Income-tax Authority, emphasizing the necessity of a notice under section 143(2) for such consideration. en-us Fri, 14 Feb 2014 00:00:00 +0530 Wed, 19 Feb 2014 14:09:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244153 The Authority admitted the application of LS Cable & System Limited under section 245R (2) of the Income Tax Act, 1961, for ruling on the tax liability of amounts received for offshore supply contracts and interest on income-tax refund under the India Korea Tax Treaty. The decision clarified the criteria for considering a question as pending before the Income-tax Authority, emphasizing the necessity of a notice under section 143(2) for such consideration. Case-Laws Income Tax Fri, 14 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244153