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Meaning of "Already pending" - taxworry.com

Meaning of “Already pending”

Case Name : Monte harris v. Cit

Citation : [1995] 82 taxman 365 (aar – new delhi)

Court : AAR

Section :  245R

Meaning : The words ‘already pending’ in proviso to section 245r(2), should be interpreted to mean : ‘already pending as on the date of the application’ and not with reference to any future date.

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