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.
Withholding tax not applicable on interest payable to Company having no PE in India under India-Sweden tax teaty
Payments for sale of software taxable as ‘Royalty’ under Article 12 of the India-Japan tax treaty
Date of filing of the return is relevant date to consider the applicability of the proviso to section 245R(2) of the Act
In Re NetApp B.V. – Filing of the return is the relevant date to consider the applicability of the proviso to s. 245R(2)
Payments received by the applicant from the distributor for sale of software product is in the nature of royalty
Business support services of advisory nature under a cost contribution agreement are consultancy services liable to tax withholding
Income-tax Authorities have no jurisdiction to tax payment made outside for supplies taking place outside the country
Business income accruing or arising to the applicant can be taxed in India only in respect of such operations carried out in India – AAR
Re Foster Wheeler France SA – Date of filing of the return is the relevant date to consider the applicability of the proviso to section 245R(2) of the Act
AAR – WaveField Inseis ASA – Date of filing of the return is relevant to consider applicability of proviso to section 245R(2)
ARA can not be accepted if question raised in application is already pending before any authority
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
Advance Ruling – Payment for support service taxable as Fees for Technical service under India-Netherlands DTAA
Interest payable to Dassault is not taxable in India under Article 12.3(b) of the India-France Double Taxation Avoidance Convention – 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.
