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Income Tax - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Advance ruling application u/s 245R - We do not find any design ...

Income Tax

March 9, 2021

Advance ruling application u/s 245R - We do not find any design to avoid tax by any illegal or improper means. The submission of the Revenue is mostly on the merits of the case which has to be considered in the course of merit hearing. Merely because the applicant has taken over the responsibility of risk of loss or damage till the equipments were delivered in Delhi and also that of insurance etc; it does not establish that the transaction was designed prima-facie for avoidance of tax. - AAR

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