https://www.taxtmi.com/caselaws?id=327717 The High Court set aside the Authority for Advance Ruling's order and restored the applications for Assessment Years 2012-13 and 2013-14 to the AAR for a fresh decision. The court held that the AAR was unjustified in rejecting the applications as the issues were not pending before the Income Tax authorities at the time of filing. The writ petitions were allowed with no order as to costs, disposing of the applications. en-us Fri, 13 May 2016 00:00:00 +0530 Sat, 16 Jul 2016 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327717 The High Court set aside the Authority for Advance Ruling's order and restored the applications for Assessment Years 2012-13 and 2013-14 to the AAR for a fresh decision. The court held that the AAR was unjustified in rejecting the applications as the issues were not pending before the Income Tax authorities at the time of filing. The writ petitions were allowed with no order as to costs, disposing of the applications. Case-Laws Income Tax Fri, 13 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327717