Section 245q - Judgment Search Results

Monte Harris Vs. Commissioner of Income-tax

Court: Authority for Advance Rulings

Reported in: (1996)218ITR413AAR

..... practical and reasonable for purposes of determining the residential status of an applicant under section 245q to look at the position in the earlier previous year i e the financial ..... income tax authorities the appellate tribunal or any court the applicant also seeks recourse under section 245q having already availed himself of the remedies available under the act the legislature understandably .....

In Re: Tangirala Ramasarma

Court: Authority for Advance Rulings

Reported in: (2005)193CTRAAR181

..... reference to your letter under reference regarding my application for advance ruling sub section 1 below section 245q of it act contemplates that resident applicants also are eligible i would like ..... maintainability of applicationproper question for determinationapplication was filed by resident of india under section 245q 1 for seeking advance ruling a show cause notice was issued for rejecting the .....

U.A.E. Exchange Centre Ltd. Vs. Union of India (Uoi) and anr.

Court: Delhi

Reported in: (2009)223CTR(Del)250; [2009]183TAXMAN495(Delhi)

..... 467 ed pursuant to an application made by the petitioner under section 245q 1 of the it act 1961 hereinafter referred to as the act ..... 2 in the application filed under section 245q 1 of the act by the petitioner before the authority it ..... of any vacancy or defect in the constitution of the authority section 245q provides for the procedure for filing of an application before the .....

Dr. Rajnikant R. Bhatt Vs. Commissioner of Income-tax

Court: Authority for Advance Rulings

Reported in: (1996)222ITR562AAR

..... since only non residents are entitled to make applications under section 245q from the details given by the applicant it is seen ..... held by this authority that for maintaining an application under section 245q the applicant should have been non resident in the ..... authority is therefore of the opinion that this application under section 245q is maintainable 7 the applicant is seeking certain reliefs under .....

Abhay Kumar Shroff Vs. Commissioner of Income Tax and ors.

Court: Jharkhand

Reported in: 2007(2)BLJR1552; (2007)210CTR(Jharkhand)602; [2007]290ITR114(Jharkhand); [2007(3)JCR264(Jhr)]

..... on which an application is made before the authority for advance rulings under sub section 1 of section 245q and ending with the data on which the advance ruling pronounced by it is ..... which an application is made before the authority for advance ridings under subsection 1 of section 245q and ending with the date on which the order rejecting the application is received by .....

Steffen, Robertson and Kirsten Vs. Commissioner of Income-tax

Court: Authority for Advance Rulings

Reported in: (1998)230ITR206AAR

..... since it was not open to tisco being a resident to file an application under section 245q it would not be open it was felt to the parties to get over this ..... in proceedings before the authority if tisco cannot be permitted to file an application under section 245q 1 it cannot be allowed to agitate the matter before the authority either 11 however .....

In Re: Amir Zai Sangin

Court: Authority for Advance Rulings

Reported in: (1999)238ITR189AAR

..... year preceding the one in which the present application under section 245q 1 of the act has been filed is entitled to ..... has been expressed thus in annexure iv to the application under section 245q 1 of the act the applicant requests that a ruling ..... return would vitiate and render infructuous the application filed earlier under section 245q 1 would render the entire procedure of seeking an advance .....

N. Meenakshi Vs. the Assistant Commissioner of Income Tax

Court: Chennai

Reported in: (2009)226CTR(Mad)625

..... on which an application is made before the authority for advance rulings under sub section 1 of section 245q and ending with the date on which the order rejecting the application is received ..... on which an application is made before the authority for advance rulings under sub section 1 of section 245q and ending with the date on which the advance ruling pronounced by it is .....

In Re: Abc Ltd.

Court: Authority for Advance Rulings

Reported in: (2007)289ITR438AAR

..... paid to applicant company in instalments applicant sought advance ruling under section 245q as to whether receipt arising to it would be taxable in ..... making payment to applicaint para 12 1 in this application under section 245q 1 of the it act 1961 for short the act the ..... status thereof on the date of the application and submitted that section 245q of the act has been violated we are unable to .....

M/S.Antrix Corporation Ltd. Vs. Commissioner of Income-tax Bangalore-i ...

Court: Authority for Advance Rulings

..... days has elapsed from the date of the application though sub section 3 of section 245q of the act provides that an applicant may withdraw the ..... in defective form we have already taken the view that sub section 3 of section 245q of the act does not preclude the authority from permitting withdrawal ..... justice syed shah mohammed quadri this application under section 245q 1 of the income tax act 1961 for .....