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2004 (5) TMI 55 - AUTHORITY FOR ADVANCE RULINGSApplicant, a non-resident company in France, has a wholly owned Indian subsidiary - Indian company has been allowed to set up a hardware technology park and the existing factory has been bonded by the Customs - whether the Indian subsidiary would be entitled to tax exemption under section 10A – held that application is not maintainable because the non-resident company has sought an advance ruling on the tax liability of the Indian company, which is not permissible under section 245N
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