Courts: Delhi AAR
Read latest Delhi AAR advance rulings on GST classification, taxability, ITC, exemptions, valuation, registration and other GST issues.
Goods and Services Tax
Goods and Services Tax
GST Leviable on ‘Duty Free’ shops at Delhi International Airport: AAR
Goods and Services Tax
Goods and Services Tax
Duty Free Shops supplies not Exports under GST- Delhi AAR ruling
Income Tax
Income Tax
Composite contract cannot be split to exempt profits from offshore supply of goods
Income Tax
Income Tax
Subscription fee received for social media monitoring and market intelligence services taxable as Royalty
Income Tax
Income Tax
Business Support Services / financial services not in the nature of technical services within the meaning of Article 12.5(b) of the DTA between India and the Netherlands
Income Tax
Income Tax
AAR Application not maintainable if same issue pending before tax/appellate authorities in payers case
Income Tax
Income Tax
Whether the amount paid/payable by the Applicant to LSCL under the transaction mentioned in Annexure III in respect of Offshore supply of Equipments is liable to tax in India in the hands of LSCL, i.e. the recipient non-resident Korean company?
Income Tax
Income Tax
Pendency, before a statutory forum, of a similar matter in respect to transaction with a different party is no bar to seek advance ruling
Income Tax
Income Tax
Reimbursement of seconded employee salary to expatriate employees is fees for included services- AAR
Income Tax
Income Tax
Foreign companies to pay tax on revenue earned under seismic data acquisition and processing contracts – AAR
Income Tax
Income Tax
Taxpayer holding tax residence certificate is eligible for the India-Mauritius tax treaty benefits
Income Tax
Income Tax
Authority for Advance Ruling liberally interprets tax residency rules for returning employees
Income Tax
Income Tax
Payments from Indian Hotel Owner for Global Reservation Services is Business Income: AAR
Income Tax
Income Tax
AAR rules no capital gains on Part IX conversion of firm to company
Delhi AAR contains advance rulings of the Delhi Authority for Advance Ruling under GST. Decisions may address classification of goods and services, taxability, GST rates, input tax credit, exemptions, valuation, registration and other eligible questions. Taxpayers, businesses and GST professionals can use this archive to research Delhi GST advance rulings.
