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Income Tax - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Jurisdiction of authority - Advance ruling - The proposed ...


Authority's Jurisdiction on Advance Ruling Limited to Applicant's Tax Liability Only, Not Others'.

July 23, 2013

Case Laws     Income Tax     AAR

Jurisdiction of authority - Advance ruling - 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. - AAR

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