Delhi H.C : Whether once an assessee proceeds to file a return, or take a similar step, jurisdiction of Authority for to entertain application for advance ruling on same question is taken away, because Income Tax authority concerned would then Advance Rulings seized matter, and would potentially possess a multitude of statutory powers to examine and rule on return
High Court Of Delhi NETAPP B.V. Vs. Authority For Advance Rulings Assessment Year : 2009-10 Section : 245R, 139 Ravindra […]