Courts: AAR Delhi
34 articlesIncome 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
Income Tax

Income Tax
The Liaison Office (LO) of non-resident taxpayer would qualify as business connection PE in India if the activities of the LO not confined to purchase of goods in India for the purpose of export
Income Tax

Income Tax
