31 August, 2012
The Supreme Court of India held that the Authority for Advance Rulings (AAR) is an Income-tax Appellate Tribunal under the Constitution of India. The taxpayer (a U.S. company) established a liaison office in India; the AAR, however, determined that the taxpayer had business activities subject to tax in India. The taxpayer filed a “special leave petition” before the Supreme Court, challenging the AAR’s ruling. The Supreme Court concluded that a challenge to a ruling of the AAR must be filed with the High Court—not the Supreme Court.
The case is: Columbia Sportswear Co. Read an August 2012 report
