“Binding” AAR Rulings can be challenged but not directly in the Supreme Court

Columbia Sportswear Company vs. DIT (Supreme Court)
The Petitioner, a USA company, filed an application for advance ruling on the question whether its liaison office in India was a “business connection”/ “permanent establishment” and whether its business profits were taxable under the Act and the DTAA. The AAR held that the liaison office was a business connection/ PE and that the income attributable thereto was assessable to tax in India. The Petitioner filed a SLP directly in the Supreme Court to challenge the AAR’s ruling. The Supreme Court had to consider whether the AAR was a “tribunal”/ “court” and whether a direct challenge in the Supreme Court was desirable. HELD: