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1996 (2) TMI 559 - AAR - Income TaxExtract: .......t the applicant is not a non-resident assessee entitled to maintain an application under section 245Q(1). The application is, therefore, rejected as not maintainable and in view of this conclusion, the Authority is not called upon to give any ruling on the questions posed by the assessee. The application is, therefore, rejected as not maintainable.
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