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2013 (12) TMI 1118 - AAR - Income TaxAdmission of application for advance ruling - Determination of status of assessee - Independent company or AOP - On Shore Services Contract - offshore supply of all goods - Held that:- mere filing of return does not attract bar on the admission of the application as provided in section 245R(2) of the Act. We are of the view that only when the issues are shown in the return and notice under section 143(2) is issued, the question raised in the application will be considered as pending for adjudication before the Income-tax Authorities. In the present case the application was filed on 4.4.2012. Return of income was filed on 30.11.2011 i.e. before filing the application. However, notice under section 143(2) was issued on 8.8.2012 i.e. after the date of the application. Following which ruling in Hyosung Corporation (2013 (8) TMI 487 - AUTHORITY FOR ADVANCE RULINGS) we hold that the question raised by the applicant in the present case is not already pending before the Income-tax Authorities and therefore, the application is admitted.
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