AAR in new avatar: Old wine or efficient machinery for disposal of cases?

Experts say while the backlog of cases will most likely be reduced, the quality of rulings may not inspire taxpayers

The Authority for Advance Rulings (AAR) will be replaced by the Board for Advance Rulings starting next financial year.

The Board will consist of two members, each an officer not below the rank of chief commissioner. These were the Budget proposals, aimed at ensuring faster disposal of cases.

The budget proposals also talked about limiting the interface between the Board and the applicant in the course of

proceedings to the extent technologically feasible; optimising utilisation of the resources through economies of scale and functional specialisation and introducing a system with dynamic jurisdiction.

But the issue is whether the Board would make