While most of the preliminary tax litigation in India is centred around the ITATs, the Authority for Advance Rulings (AAR) also plays in important role in resolving tax issues before they get a chance to hit proper litigation. It is an independent quasi-judicial body which can give give rulings on taxation queries presented by Non Residents and certain classes of residents. However, the decisions of the AAR are binding only on the specific transaction on which an advance ruling is sought.
Considering that most issues that are brought before the AAR deal with International Taxation, we decided to take a look at the jurisdictional landscape with respect to the Double Taxation Avoidance Agreements (DTAAs) which are most commonly dealt with at the AAR. Have a look at our full report here –