2019 (2) TMI 1339

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..... itted u/s 245 R(4) after examining in detail all the facts relating to the transaction, the admission of the application may be accepted.” In view of the above, the application is admitted leaving all questions of law and facts open. The Department may submit its final report at the earliest. - AAR/20/2018 - - - Dated:- 19-2-2019 - Mrs. Justice Ranjana P. Desai, Chairperson, Mr. Rajendra Kum .....

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..... ted: 3 .. There are no scrutiny proceedings pending before the assessing officer with regard to the question raised before the Hon ble AAR. With out prejudice to the final report to be submitted u/s 245 R(4) after examining in detail all the facts relating to the transaction, the admission of the application may be accepted. In view of the above, the application is admitted leaving .....

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