The argument that the AAR erred in not following a so called ...

AAR Rightly Rejects Application; Past Practices Not Grounded in Law Cannot Override Statutory Authority.

August 29, 2012

Case Laws Income Tax HC

The argument that the AAR erred in not following a so called past practice is unpersuasive as no practice, without its roots in the law, but based on an unchallenged understanding can be pursued, holding otherwise would be creating an estoppel against a statute - thus AAR was correct in rejecting the application for ruling. - HC

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The argument that the AAR erred in not following a so called ...

AAR Rightly Rejects Application; Past Practices Not Grounded in Law Cannot Override Statutory Authority.

August 29, 2012

Case Laws Income Tax HC

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