TagAdvance Rulings

Bombay HC on the Binding Nature of AAR Ruling

By Umakanth Varottil
May 19, 2010
4 Min read

(The following post has been contributed by Ravichandra S. Hegde of J. Sagar Associates) The Bombay High Court on April 29, 2010, while allowing a Writ Petition against the Income Tax Department has ruled on the binding nature of the decision rendered by the Authority for Advance Rulings (“AAR”). The Court has clarified that the decision given by the AAR would be binding on the applicant, the...

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