Jurisdiction - India
India – Supreme Court Held That A Taxpayer’s Appeal Of An AAR ruling is to be filed with High Court.

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

This article was supplied by KPMG. 


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