No bar in filing application before AAR where issue of notice was issued based on CASS selection

INCOME TAX : Where applicant, a foreign company, has entered into a Strategic Alliance Agreement (SAA) with PVR whereby PVR has agreed to purchase 4DX equipment and license 4DX Software and 4DX Code from 4DX, and install, maintain, operate and exhibit the 4DX System etc., in a theatrical exhibition complex owned/controlled by PVR and applicant has filed advance ruling to know whether amount of consideration for offshore supply of 4DX equipment including 4DX motion chairs

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