Neither AAR nor AAAR have jurisdiction to decide on the taxability under the Finance Act, 1994
Court :
Telangana AAAR
Brief :
The Telangana AAAR, in the case of Maddi Seetha Devi, In re [Order-in-Appeal No. AAAR/03 of 2025 dated February 20, 2025], held that neither the Advance Ruling Authority ("AAR") nor Appellate Authority of Advance Ruling ("AAAR") have any jurisdiction to decide on the taxability under Finance Act, 1994 ("the Finance Act") and also held that when a question is not raised before the AAR, the AAAR cannot entertain the same in appeal.
Citation :
Order-in-Appeal No. AAAR/03 of 2025 dated February 20, 2025
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Bimal Jain
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