https://www.taxtmi.com/article/detailed?id=9329 Advance rulings should deliver tax certainty, but some AAR decisions insufficiently scrutinize facts and favor departmental positions, prompting reversals by the AAAR. The Ordnance Factory Bhandara case exemplifies this: AAR treated the entity as industrial, whereas AAAR, on constitutional provisions and documentary evidence showing actions on behalf of the President, found it to be the Central Government. The article calls for more fact-focused, reasoned AAR determinations to reduce inconsistent outcomes and appeals. en-us Tue, 07 Jul 2020 11:13:19 +0530 Tue, 07 Jul 2020 11:13:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9329 Advance rulings should deliver tax certainty, but some AAR decisions insufficiently scrutinize facts and favor departmental positions, prompting reversals by the AAAR. The Ordnance Factory Bhandara case exemplifies this: AAR treated the entity as industrial, whereas AAAR, on constitutional provisions and documentary evidence showing actions on behalf of the President, found it to be the Central Government. The article calls for more fact-focused, reasoned AAR determinations to reduce inconsistent outcomes and appeals. Articles Goods and Services Tax - GST Tue, 07 Jul 2020 11:13:19 +0530 https://www.taxtmi.com/article/detailed?id=9329