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2010 (2) TMI 14 - AUTHORITY FOR ADVANCE RULINGSRepetitive application - Offshore supply - supply and delivery of overseas fabricated - India-Singapore Double Taxation Avoidance Agreement (‘Tax Treaty’) – Earlier application for Advance ruling was rejected on the ground of non production of complete related documents and information – held that - Undoubtedly, this Authority has discretion either to admit this repetitive application and hear the same on merits or to reject it at this stage. The fact that none of the situations specified in the Proviso to section 245R(2) are present does not mean that the application should be automatically entertained and heard on merits. The learned Sr. Counsel for the applicant has fairly stated that the discretion of this Authority cannot be denied. - The applicant cannot seek adjudication on merits at any time he wants after having allowed the previous application to go by default. Further, it is not as if the applicant will be left without remedy to agitate the same issue before the Income-tax authorities or the Tribunal. The extreme argument that proceedings shall be deemed to be pending notwithstanding the disposal of earlier application cannot be accepted. In any case, it is not at all a fit case to exercise our discretion to admit this second application and decide it on merits. – Authority rejected.
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