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No bar on advance ruling on filing return, issue deemed as pending only if scrutiny notice issued raises same question
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International Tax
No bar on advance ruling on filing return, issue deemed as pending only if scrutiny notice issued raises same question
Posted on
on
February 22, 2014
Tenet Tax Daily February 20 2014
By
tenettax-team
International Tax
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ITAT won’t deal with issues not raised before it
Date of service of notice is date of its actual receipt by assessee
