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Sage Publications Ltd. U.K. Versus Deputy Commissioner of Income Tax (Int'l Taxation) Circle-II (2) , N. Delhi

Rejection of application under Section 245R(2) - advance ruling - Held that - It is evident on a plain reading of the notice that it does not address itself to any specific question; it does not even disclose application of mind to the returns save and except the fact that they conform to the instructions which compelled the AO to issue a scrutiny notice on account of the international transaction reported by the assessee. The previous authority of this Court in Hyosung (2016 (2) TMI 575 - DELHI....... + More

 

 

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Sage Publications Ltd. U.K. Versus Deputy Commissioner of Income Tax (Int'l Taxation) Circle-II (2) , N. Delhi

 

 

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