The Appellate Authority for Advance Ruling (AAAR), Gujarat, has recently in an appeal filed before it held that commencement of investigation is a judicial bar for advance ruling. The aforesaid observation was made by the AAAR, when an appeal was preferred before it by M/s. Shalby Limited, against the Advance Ruling of the Gujarat Advance Ruling Authority(GAAR), dared 19.07.2021.
Source Taxscan
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