Issues raised before AAR shouldn’t be pending before income-tax authority in any of the assessment year involved

INCOME TAX : Where applicant, engaged in business of manufacturing of graphite electrode, graphite equipment and generation of power, setup new furnace undertaking and has filed present application to know whether applicant is eligible for deduction under section 80-IA in respect of its furnace undertaking on profits and gains derived from generation of power,

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000198250/issues-raised-before-aar-shouldn’t-be-pending-before-income-tax-authority-in-any-of-the-assessment-year-involved.aspx