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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>New Authority for Advance Rulings Proposed to Replace Existing Bodies under Income-Tax and Customs Acts</h1> The Finance Act, 1994, outlines the establishment and functioning of the Authority for Advance Rulings (AAR) concerning Central Excise, Customs, and Service Tax. The AAR is empowered to make advance rulings and its proceedings cannot be invalidated due to vacancies or defects in its constitution. It possesses civil court powers for discovery, inspection, and enforcing attendance. The AAR is considered a civil court for specific legal purposes and can regulate its procedures. The Authority for Advance Rulings on Central Taxes Bill, 2007, proposes a new authority to replace existing ones under the Income-tax Act and Customs Act.
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