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Income Tax - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Application of advance ruling dismissed for non-prosecution - ...


High Court Urges Focus on Merits, Not Technicalities, After Advance Ruling Application Dismissed for Non-Prosecution.

March 25, 2015

Case Laws     Income Tax     HC

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

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