https://www.taxtmi.com/caselaws?id=271870 The Court upheld the constitutional validity of the proviso to Section 245R(2) of the Income Tax Act, 1961, noting the purpose of preventing parallel proceedings. It found that invalidating the discriminatory portion would not benefit the Petitioner. The Court dismissed the writ petitions for AYs 2008-09 and 2009-10, upholding the AAR's rejection of the applications. However, for AY 2010-11, it set aside the AAR's order and remanded the applications for a fresh decision. No costs were awarded. en-us Thu, 11 Feb 2016 00:00:00 +0530 Mon, 02 May 2016 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271870 The Court upheld the constitutional validity of the proviso to Section 245R(2) of the Income Tax Act, 1961, noting the purpose of preventing parallel proceedings. It found that invalidating the discriminatory portion would not benefit the Petitioner. The Court dismissed the writ petitions for AYs 2008-09 and 2009-10, upholding the AAR's rejection of the applications. However, for AY 2010-11, it set aside the AAR's order and remanded the applications for a fresh decision. No costs were awarded. Case-Laws Income Tax Thu, 11 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271870