CIT cannot disarray The AAR. An Attempt to belittle the role of this authority in the statutory scheme of adjudication cannot be countenanced

Burmah Castrol vs. DIT Mumbai Citation : Yet to be reported Judgment : BEFORE THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) NEW DELHI PRESENT:Hon’ble Mr. Justice. P.V. Reddi (Chairman), Mr. A. Sinha (Member), Rao Ranvijay Singh (Member). A.A.R. NO. 772 OF 2006 Name and Address of Applicant:- Plc. Burnside Road, Farburn Industrial Estate, Dyce, Aberdeen,AB217PB Commissioner concerned : Director of Income-tax (International taxation) Mumbai. The applicant, Burmah Castrol Plc. is a non-resident company incorporated under the laws of England and Wales. The applicant submit...