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Application of advance ruling dismissed for non-prosecution - the endeavour of the Authority should be to decide the case on merits and settle the issue between the parties in advance and not throw out the application on mere technicalities. - Application of advance ruling to be accepted - HC

Income Tax - Application of advance ruling dismissed for non-prosecution - the endeavour of the Authority should be to decide the case on merits and settle the issue between the parties in advance and .....

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