<h1>Delhi High Court Affirms AAR as Tribunal, Subjecting It to Judicial Review Under Articles 226 and 227.</h1> The Delhi High Court addressed whether the Authority for Advance Rulings (AAR) is a tribunal under Article 227 of the Indian Constitution and considered the High Court's power to accept writ petitions against AAR's rulings under Article 226. The court determined that AAR qualifies as a tribunal due to its judicial functions and powers akin to a civil court, making it subject to the High Court's jurisdiction. The court also discussed the grounds for exercising extraordinary jurisdiction under Article 226, emphasizing the power to correct errors of law and jurisdiction. The case involved a challenge to AAR's ruling concerning income tax implications for a company's operations in India.