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2013 (7) TMI 586 - AAR - Income TaxJurisdiction of authority - Advance ruling - Offshore supplies - Authority held that applicant not entitled to relief u/s 90(2) - Held that:- While dealing with an application under Rule 19 it is not permissible to re-frame the questions or issues already framed and/or to add further questions - it is not legally permissible to decide new questions which were not originally formulated or adjudicated. That would virtually mean reopening of host of issues in the manner suggested which cannot be decided in view of the jurisdictional limitations inbuilt in section 245N. Even on merits, it needs no reiteration that the Authority has jurisdiction to make a determination only in relation to the transaction which has been undertaken or proposed to be undertaken by non-resident applicant. It is not permissible to deal with hypothetical questions - Authority cannot give a ruling that the applicant is not liable to be taxed and somebody else is liable to be taxed. The proposed question framed by the Authority for determination can only relate to the tax liability of the applicant and it would be impermissible to determine tax liability of a person other than the applicant.
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