https://www.taxtmi.com/caselaws?id=332038 The Court overturned the rejection of the Non-Resident Corporation's advance ruling application under Section 245R(2) of the Income Tax Act, 1961. The Court held that the notice issued under Section 143(2) was general and did not address specific questions raised in the application, thus not warranting automatic rejection under the proviso to Section 245R(2). The Ruling Authority's decision was quashed, and the matter was remanded for independent consideration, instructing the parties to appear before the Advance Ruling Authority for further proceedings. en-us Mon, 29 Aug 2016 00:00:00 +0530 Thu, 17 Nov 2016 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332038 The Court overturned the rejection of the Non-Resident Corporation's advance ruling application under Section 245R(2) of the Income Tax Act, 1961. The Court held that the notice issued under Section 143(2) was general and did not address specific questions raised in the application, thus not warranting automatic rejection under the proviso to Section 245R(2). The Ruling Authority's decision was quashed, and the matter was remanded for independent consideration, instructing the parties to appear before the Advance Ruling Authority for further proceedings. Case-Laws Income Tax Mon, 29 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332038