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.
Contribution towards costs of research / for the use of process or formula is Royalty
Consideration for Grant of the use or consideration for right to use is Royalty
Composite contract for installation & commissioning cannot be split to exempt profits from offshore supply of goods
Advisory services is technical services under Article 13.4 of India-French DTAC
Profit on sale of Compulsory Convertible Debentures taxable as interest
Consortium formed by non-residents for bidding for a turnkey contract taxable as AOP
If immovable property is situated in India, gains also taxable in India
S. 195 -Reimbursement of Salary to Overseas Parent Company attracts TDS
Payment received / receivable by the applicant in connection with IVTC Services are taxable as FTS
IF applicant has taxable income in India he is required to file tax return and tax need to be withhold on payment to him -AAR
Shares held by nominees cannot be considered as held by assessee – S. 47(iv) relief not available if Assessee do not hold 100% of subsidiary
Payment for use of equipment is taxable as royalty and its related installation activities is taxable as FTS
Whether tax deduction mandatory u/s. 195 on export commission paid to non-resident agent, if so, at what rate?
IT support services provided by foreign company using hardware in India taxable as business profits – AAR
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.
