Section 245RR of ITA, 1961 : Section 245Rr: Appellate Authority Not To Proceed In Certain Cases
ITA, 1961
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Explanation using Example
Imagine Mr. Sharma, a resident of India, is facing a complex tax dispute regarding the valuation of certain foreign assets he owns. To resolve this matter, he applies to the Authority for Advance Rulings (AAR) under section 245Q(1) of the Income-tax Act, 1961, seeking clarity on the taxation of these assets.
While his a...
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