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.
AAR cannot decide whether a supply is inter-State or intra-State
AAR cannot be approached for a ruling only on a part of a transaction
AAR recommends reconsideration of RST’s ruling on availability of relief u/s. 47(iv)
No capital gain on indirect transfer of Indian shares if no consideration accrued to transferor
Income taxable under both FTS and PE would be taxable as FTS – AAR
Tax need to be withheld if payer has right to terminate ‘secondment’ & not ’employment’
Gift by company to subsidiary are dubious & not tax neutral – AAR
It is mandatory for foreign company to file return of income to take benefit of DTAC – AAR
Beneficial ownership not prevails over legal ownership to tax gain on sale of shares -AAR
AAR – Substance over form overlooked, Treaty shopping upheld, reliance placed on azadi bachao andolon case
A subsidiary created for Indian business is PE of foreign parent
Composite contract cannot be split to exempt profits from offshore supply of goods
DTAA between India & USA – contract for repair and overhauling services of turbines – whether Fees for Technical Services
Subscription fee received for social media monitoring and market intelligence services taxable as Royalty
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.
