Supreme Court dismisses Special Leave Petitions, grants exemption for filing certified copy.Constitutional validity of clause (i) of the proviso to 245R (2) - Advance Rulings - When can a question be stated to be 'pending'? - whether the said provision is discriminatory and violative of Article 14 of the Constitution of India as well Article 25 of the Double Taxation Avoidance Agreement (‘DTAA’) between India and the Republic of South Korea? - Held that:- No legal and valid ground for interference. The Special Leave Petitions are dismissed.... ... ... Title: Supreme Court Judgment 2016 (12) TMI 1725 - SC

Judges: Mr. Ranjan Gogoi And Mr. L. Nageswara Rao JJ.

Petitioner(s) represented by: Mr. N.K. Kaul, ASG, Mr. Maninder Singh, ASG, and others.

Respondent(s) represented by: Mr. Tarun Gulati, Adv., Mr. Shashi Mathews, Adv., and others.

Summary: Delay condoned. Exemption granted for filing certified copy. No legal grounds for interference found. Special Leave Petitions dismissed. Constitutional validity of clause (i) of the proviso to 245R (2) - Advance Rulings - When can a question be stated to be 'pending'? - whether the said provision is discriminatory and violative of Article 14 of the Constitution of India as well Article 25 of the Double Taxation Avoidance Agreement (‘DTAA’) between India and the Republic of South Korea? - Held that:- No legal and valid ground for interference. The Special Leave Petitions are dismissed. COMMISSIONER OF INCOME TAX NEW DELHI Versus HYOSUNG CORPORATION & ANR.
Income Tax
2016 (12) TMI 1725 - SC Order - TMI
SUPREME COURT OF INDIA - SC
Dated:- 16-12-2016
PETITION(S) FOR SPECIAL LEAVE TO APPEAL (C)......CC NO(S). 14681/2016 - -
Income Tax
Mr. Ranjan Gogoi And Mr. L. Nageswara Rao JJ. For the Petitioner(s) : Mr. N.K. Kaul, ASG, Mr. Maninder Singh, ASG, Mr. Ajay Sharma, Adv., Mr. D.L. Chidanand, Adv., Mr. R. Balasubramanyam, Adv., Mr. R.K. Rathore, Adv., Mr. Sanyat Lodha, Adv., Mr. H. Raghavendra Rao, Adv., Mr. Deepak Joshi, Adv., Mr. Santosh Kumar, Adv. And Mrs. Anil Katiyar, Adv. For the Respondent(s) : Mr. Tarun Gulati, Adv., Mr. Shashi Mathews, Adv., Ms. Ishita Farsaiya, Adv., Mr. Kishore Kunal, Adv. And Mr. Rony O. John, Adv. ORDER Heard the learned counsel for the petitioner and perused the relevant material. Delay condoned. Exemption from filing certified copy of the impugned judgment is granted. We do not find any legal and valid ground for interference. The Special Leave Petitions are dismissed.
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