https://latest.thedailyguardian.com/legally-speaking/bar-replaces-aar-what-lies-in-store/August 18, 2021, 2:35 amhttps://latest.thedailyguardian.com/wp-content/uploads/2020/09/court.jpgLegally SpeakingThe genesis of Authority for Advance Rulings (AAR), dates back to the year 1993. AAR was established as a quasi-judicial body to operate as an alternate dispute resolution mechanism. In the Finance Act 1993, the Central Government introduced AAR a...