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Advance Ruling Application Denied Due to Prior Notice u/s 143(2) of Income Tax Act, Section 245R(2) Proviso Applied.
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....Advance ruling - Notice u/s 143(2) was issued before filing the application - It is clear that the question was already pending before the Income-tax Authorities and the application is barred by Proviso (1) of section 245R(2) - AAR....
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