India’s Supreme Court questions review of AAR rulings
10 August 2012
India's Authority for Advance Rulings (AAR) remains unchanged under the Indian Income Tax Act despite a Supreme Court judgment questioning its status, argue Sanjay Sanghvi and Surajkumar Shetty of Khaitan & Co.
The case relates to a judgment of the Supreme Court (SC) of India in a special leave petition (SLP) filed by the taxpayer under article 136 of the Constitution of India (Constitution).
In the case of Columbia Sportswear Company (Columbia), the SC raised a question regarding legal maintainability of SLPs filed against the rulings pronounced by the AAR. The SC held that unless an SLP raises “substantial questions of general importance” or “a similar question is already pending before the SC for a decision”, it would not entertain SLPs directly against rulings of the AAR and the parties should first approach the high court by way of a writ petition filed under either article 226 or article 227 of the Constitution, if they so desire.
The SC had suo motu raised the above question for consideration in light of various SLPs being filed with the SC seeking to challenge rulings...
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