Tag Archives: Karam Chand Thapar & Bros (Coal Sales) Ltd

Advance Ruling Application for Completed Transactions Is Inmaintainable Under Section 95(a)

By | September 21, 2026

Advance Ruling Application for Completed Transactions Is Inmaintainable Under Section 95(a) Issue Whether an Advance Ruling application under Section 97 is maintainable for completed transactions, whether the Appellate Authority for Advance Ruling (AAAR) has the jurisdiction to examine maintainability even if admitted by the Authority for Advance Ruling (AAR), and whether arbitral award receipts for… Read More »