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    <title>2016 (4) TMI 744 - BOMBAY HIGH COURT</title>
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    <description>The Court ordered the petitioner to file a fresh application with the Authority for Advance Rulings (AAR) within two weeks. Pending this decision, all proceedings related to the show cause notice were stayed. Failure to comply would result in adjudication of the notice on its merits, allowing the petitioner to raise all contentions. The Court emphasized that it did not express any opinion on the arguments presented, leaving the AAR to decide independently. The judgment disposed of the writ petition based on the outlined directions, emphasizing the AAR&#039;s consideration of all contentions without influence from the Court.</description>
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      <link>https://www.taxtmi.com/caselaws?id=326630</link>
      <description>The Court ordered the petitioner to file a fresh application with the Authority for Advance Rulings (AAR) within two weeks. Pending this decision, all proceedings related to the show cause notice were stayed. Failure to comply would result in adjudication of the notice on its merits, allowing the petitioner to raise all contentions. The Court emphasized that it did not express any opinion on the arguments presented, leaving the AAR to decide independently. The judgment disposed of the writ petition based on the outlined directions, emphasizing the AAR&#039;s consideration of all contentions without influence from the Court.</description>
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