Courts: Advance Rulings
Read latest advance rulings and appellate advance rulings on GST, Customs and other tax matters covering classification, taxability, ITC, valuation and exemptions.
Domain name service along with other services is bundled service
Payment support Service to GoDaddy, US is export of service: AAR
Distributorship of goods cannot be regarded as service – AAR
If installation project by Singapore Company in India last for less than 183 days in a fiscal year then its profit not taxable in India
India- USA DTAA: Settlement amount against surrender of right to sue, not in nature of future income compensation is not assessable as income: AAR
Being original contract and amendments inextricably linked with business of exploration of minerals, assessable u/s 44BB – AAR
Settlement amount against surrender of right to sue, not chargeable to tax either as capital gain or income from other sources – AAR
Transfer of shares of Indian company to Singapore Company, by a Mauritius company having no PE, not taxable in India- AAR
India- Singapore DTAA – Installation project less than 183 days not constitute PE, income not taxable in India– AAR
India- Ireland DTAA: Transfer of exclusive rights of copyright in computer software, not mandatory to classify receipts as royalty: AAR
Penalty on Indian company as per US Court, not liable to TDS u/s 195 – AAR
India- UK DTAA –Routine managerial services not in nature of technical services, not makes available any technical knowledge having enduring benefits – AAR
India- UK DTAA – Supply Management Services by UK company not in the nature of fee for technical services or royalties – AAR
No Service tax leviable on ‘car lease scheme’ of providing vehicles by employers to employees
Advance Rulings is TaxGuru’s consolidated archive of advance ruling decisions covered across applicable tax and regulatory frameworks. The collection includes GST advance rulings and appellate advance rulings dealing with classification, taxability, applicable rates, input tax credit, exemptions, valuation and other eligible questions, as well as Customs advance rulings on classification, valuation, exemptions, notifications and related matters. Taxpayers, businesses, importers, exporters and professionals can use this category for broader advance-ruling research, while dedicated AAR, AAAR, CAAR and State-wise categories provide more focused access.
