Withdrawal of advance ruling application— The present application has been filed by the applicant, seeking an advance ruling in respect of the following questions.

Determination of the liability to pay tax on sale of TDR.

The applicant requested via email that they may be allowed to voluntarily withdraw their subject application.

The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case.

Held that— The Application is disposed of, as being withdrawn voluntarily and unconditionally.