https://www.taxtmi.com/caselaws?id=6579 The Authority rejected the application as it deemed not maintainable since it did not involve a non-resident applicant as required for an advance ruling. Consequently, the specific issues raised by the applicant regarding taxability of the loan as deemed dividend, relief under the Double Taxation Avoidance Agreement (DTAA), and tax liability in India for deemed dividend income were not addressed in detail in the ruling. en-us Fri, 25 Feb 2005 00:00:00 +0530 Thu, 15 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6579 The Authority rejected the application as it deemed not maintainable since it did not involve a non-resident applicant as required for an advance ruling. Consequently, the specific issues raised by the applicant regarding taxability of the loan as deemed dividend, relief under the Double Taxation Avoidance Agreement (DTAA), and tax liability in India for deemed dividend income were not addressed in detail in the ruling. Case-Laws Income Tax Fri, 25 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6579