https://www.taxtmi.com/acts?id=49693 The substituted proviso to section 245R(2) bars the Authority from allowing applications where the question is pending before any income-tax authority, Appellate Tribunal (except for a resident applicant falling in sub-clause (iii) of clause (b) of section 245N) or any Court; where the question involves determination of fair market value of property; or where the transaction is prima facie designed for avoidance of income-tax (subject to the same resident-applicant exception). en-us Mon, 24 Feb 2025 15:30:00 +0530 Mon, 24 Feb 2025 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49693 The substituted proviso to section 245R(2) bars the Authority from allowing applications where the question is pending before any income-tax authority, Appellate Tribunal (except for a resident applicant falling in sub-clause (iii) of clause (b) of section 245N) or any Court; where the question involves determination of fair market value of property; or where the transaction is prima facie designed for avoidance of income-tax (subject to the same resident-applicant exception). Act-Rules F. Acts / Amendment Acts Mon, 24 Feb 2025 15:30:00 +0530 https://www.taxtmi.com/acts?id=49693