Advance Ruling on specific question which wasn’t raised in notices or questionnaire is admissible

INCOME TAX : Where, applicant, a Finland based company had entered into IT service agreement with Indian company and seeks to know as to whether amount received by applicant from Indian company for provision of IT support services rendered from Finland, would be deemed to arise in Finland and, thus, not taxable in India in view of provisions of Article 12(5) of DTAA between India and Finland

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000198134/advance-ruling-on-specific-question-which-wasn’t-raised-in-notices-or-questionnaire-is-admissible.aspx