https://www.taxtmi.com/caselaws?id=375712 The Authority for Advance Rulings in New Delhi admitted the application based on the absence of pending scrutiny proceedings before the assessing officer and the assurance of a detailed examination by the Income-tax Department. All questions of law and facts were left open for further consideration, with the Department instructed to promptly submit its final report. This decision reflects a procedural aspect of the Authority's functioning, emphasizing efficiency and timely resolution of matters through a thorough review process. en-us Tue, 19 Feb 2019 00:00:00 +0530 Sat, 23 Feb 2019 08:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375712 The Authority for Advance Rulings in New Delhi admitted the application based on the absence of pending scrutiny proceedings before the assessing officer and the assurance of a detailed examination by the Income-tax Department. All questions of law and facts were left open for further consideration, with the Department instructed to promptly submit its final report. This decision reflects a procedural aspect of the Authority's functioning, emphasizing efficiency and timely resolution of matters through a thorough review process. Case-Laws Income Tax Tue, 19 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375712