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2001 (7) TMI 5 - SC - Income TaxWhether, authority for advance ruling have jurisdiction to decide the question in view of the fact that assessment proceedings in respect of the appellant relating to the assessment year 1996-97 were pending when the application before the Authority was filed, and attention was drawn to section 245R of the Act - Held, yes - Issue regarding the rate of tax payable by the appellant for the A.Y. 1996-97 and subsequent assessment years shall be raised by the appellant before the authorities
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