Case Law Details
Case Name : In re ABC International Inc. (AAR Delhi)
Related Assessment Year :
Courts :
Advance Rulings
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ABC International Inc USA (2011) 199 Taxman 211 / 241 CTR 289 / 55 DTR 393 (AAR)
Foreign corporates with subsidiaries in the country not subject to payment of withholding tax for financial services like discounting of bills provided to their Indian arms – AAR
Foreign corporates with subsidiaries in the country are not subject to payment of withholding tax for financial services like discounting of bills provided to their Indian arms. In a ruling, the Authority of Advanced Rulings (AAR) also held such companies are also not liable to pay income tax in case the firm is based in a country w...
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