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2008 (9) TMI 37 - AAR - Income TaxJurisdiction of AAR - Applicant, non-resident acquired shares of an Indian company – sale of those shares by applicant to another foreign company - appellant sought advance ruling in respect of capital gain arising therefrom – question raised in application for advance ruling not pending before any income tax authority, tribunal or the court - since application was made after expiry of AO’s order, admission of application by AAR is proper – Remedial provisions should be liberally construed
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