https://www.taxtmi.com/caselaws?id=244154 The Authority ruled on the tax liability of amounts received for offshore supply contracts, admitting the application under Section 245R(2) despite objections raised by the Revenue. The detailed analysis provided clarity on the interpretation of the provisions under the Income Tax Act and highlighted the importance of a notice under section 143(2) for a question to be considered pending for adjudication before the Income-tax Authorities. en-us Fri, 14 Feb 2014 00:00:00 +0530 Sat, 05 Apr 2014 09:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244154 The Authority ruled on the tax liability of amounts received for offshore supply contracts, admitting the application under Section 245R(2) despite objections raised by the Revenue. The detailed analysis provided clarity on the interpretation of the provisions under the Income Tax Act and highlighted the importance of a notice under section 143(2) for a question to be considered pending for adjudication before the Income-tax Authorities. Case-Laws Income Tax Fri, 14 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244154