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    <title>2014 (2) TMI 749 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI</title>
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    <description>The case involved a UAE company seeking clarification on deductions under section 80IA for a partnership with an Indian entity to acquire an infrastructure undertaking. The Revenue contended the questions were beyond the Authority&#039;s jurisdiction as they lacked direct involvement of the applicant in transactions with Indian companies. The Authority rejected the application, deeming it incompetent due to the absence of specific or proposed transactions involving the non-resident applicant with Indian entities.</description>
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      <description>The case involved a UAE company seeking clarification on deductions under section 80IA for a partnership with an Indian entity to acquire an infrastructure undertaking. The Revenue contended the questions were beyond the Authority&#039;s jurisdiction as they lacked direct involvement of the applicant in transactions with Indian companies. The Authority rejected the application, deeming it incompetent due to the absence of specific or proposed transactions involving the non-resident applicant with Indian entities.</description>
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