Case of Karthik & Co, AAAR Tamil Nadu Ruling Dated 24th April 2026. The appellate authority noted that the facts presented during the appeal and personal hearing materially differed from those originally submitted before the AAR. The initial application had indicated that there was no agreement between the parties and that the appellant functioned as a franchise, whereas the revised submissions clarified the existence of agreements and a principal-to-principal relationship. It remanded the case back to AAR to take up the matter afresh.