No Obvious Error: AAR Rejects Mitsubishi’s Application for Rectification of Error of Advance Ruling

The Authority for Advance Rulings (AAR) rejected Mitsubishi's application for rectification of an alleged error in an advance ruling. The AAR held that there was no obvious error in its original ruling and declined the rectification. The order reinforced the principle that rectification is permissible only when there is a patent error apparent on the face of the record.