{"id":20678,"date":"2021-07-26T14:02:57","date_gmt":"2021-07-26T08:32:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/whessoe-engineering-ltd-in-re-2021-433-itr-124-199-dtr-99-320-ctr-150-279-taxman-493-aar\/"},"modified":"2021-07-26T14:02:57","modified_gmt":"2021-07-26T08:32:57","slug":"whessoe-engineering-ltd-in-re-2021-433-itr-124-199-dtr-99-320-ctr-150-279-taxman-493-aar","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/whessoe-engineering-ltd-in-re-2021-433-itr-124-199-dtr-99-320-ctr-150-279-taxman-493-aar\/","title":{"rendered":"Whessoe Engineering Ltd., In Re (2021) 433 ITR 124 \/ 199 DTR 99 \/ 320 CTR 150 \/ 279 Taxman 493 (AAR)"},"content":{"rendered":"<p>Dismissing the applications the AAR held that\u00a0 issue involved in applications\u00a0 pending before Income-Tax Authority hence the applications Barred\u00a0\u00a0 \u00a0in terms of clause (i) of the proviso to section\u00a0245R(2)\u00a0was attracted and the applications were not to be admitted.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 245R : Advance rulings-Jurisdiction Of Authority-Issue involved in applications pending before Income-Tax Authority-Applications Barred. [S. 245R (2)]  <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-20678","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5nw","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20678","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=20678"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20678\/revisions"}],"predecessor-version":[{"id":20679,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20678\/revisions\/20679"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20678"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20678"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}