AAR can’t reject application because of scrutiny notice issued u/s 143(2)

By | September 21, 2016

AAR application: The Delhi High Court held that the Authority for Advance Rulings (AAR) cannot reject an AAR application notice because the “scrutiny notice” issued by the Assessing Officer did not address any specific question and did not disclose items identified on the income tax return. The case is: Sage Publications Ltd U.K. Read KPMG September 2016 report [PDF 331 KB]

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