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2021 (5) TMI 565 - AAR - Income TaxAdmissibility of application for Advance ruling under section 245R - Revenue has submitted that the applications may not be admitted for the reason that the questions raised in the applications were already pending before the Income-tax authority and that the transaction was also prima facie designed for avoidance of tax - whether proceeding was pending on the date of filing of present application? - HELD THAT:- As mentioned the applicant had claimed credit for TDS on offshore services in its return but the corresponding receipt was not disclosed in the Income-tax return. When the case was selected for verification of corresponding receipts vis-a-vis TDS certificates, it is evident that the receipt for offshore services which were not disclosed in the return was subject matter of verification. The applicant had nowhere mentioned in the return that the receipt for offshore services was not offered for tax or claimed as exempt income. In the absence of any such declaration by the applicant a specific question in respect of offshore service receipts could never have been raised. Nevertheless, the basis for CASS selection and the specific questions raised in the questionnaire dated October 23, 2017 vividly show that the issue as involved in the present applications were already pending before the Income-tax authority. Thus is found that the issue involved in the questions raised in the two applications filed before us was already pending before the Income-tax authority and the bar in terms of clause (i) of the proviso to section 245R(2) is found attracted in these cases. Therefore, both the applications are not admitted and consequently rejected.
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