G. R. Infraprojects Ltd., In re (2021) 279 Taxman 327 (AAR)

S. 245R : Advance rulings-Delay in disposing the application-Application for withdrawal of application is allowed-Dismissed as withdrawn. [S. 35AD, 245Q(1), 245R(2)]

Application filed by applicant under section 245Q(1) was admitted vide order under section 245R(2)  Applicant made an application for withdraw application as there had been inordinate delay in disposal of application due to COVID-19 pandemic and applicant had decided to pursue its claim for deduction under section 35AD Act. AAR held that since applicant did not wish to pursue application, it was to be dismissed as withdrawn.