SC relied on ratio of Mitsubishi that ‘filing of return doesn’t attract bar on advance ruling’; set

IT/ILT : SC relied on ratio of Mitsubishi that ‘filing of return doesn’t attracts bar on advance ruling’; sets aside two orders. The assessee, Sin Ocean Shipping ASA Norway, filed the instant SLP seeking to set-aside the orders passed by AAR [GTB invest ASA, In re [2012] 18 taxmann.com 262 (AAR- New Delhi)] and High Court [NETAPP B.V. v. AAR [2012] 24 taxmann.com 174 (Delhi)