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.
Gains arising on sale of shares of foreign company by Non Resident (NR) to NR taxable in India if the foreign co only held Indian assets – AAR
Capital gains on sale of Indian Companies shares by Mauritius Company to German Company not chargeable to tax in view of Article 13.4 of the India-Mauritius Tax Treaty
Advance Ruling on settlement amount receivable by Upaid Systems Limited from Satyam Computer Services Ltd.
AAR-Liability to pay excise duty in respect of operations performed on battery cells for their clearance as battery bank
Whether the different periods of the contracts are to be aggregated to reckon the threshold of 183 days under clause 5.3 of the DTAA with Singapore to determine PE?
AAR- Software is copyright; Even if ‘copyrighted article’, License fee taxable as ‘royalty’
AAR Application not maintainable if assessment proceedings are pending
Income derived by Global Geophysical Services Limited under the contracts with ONGC and Cairn Energy India Pty Limited is to be computed by applying the provisions of section 44BB of the Income-tax Act 1961
Income from provision of sea logistic services taxable under presumptive scheme – AAR
Entire mobilization/demobilization revenues received by the applicant with respect to seismic data acquisition and/or processing would be taxable in India at an effective rate of 4.223% – AAR
No Tax On Supply Profits Despite Permanent Establishment in India – AAR
Income earned by a non-resident by providing offshore service vessels on time charter basis is covered under Section 44BB
AAR Application not maintainable if same issue pending before tax/appellate authorities in payers case
Benefits of lower tax rates of 10 per cent as per proviso to section 112(1) is not available where shares of listed company are sold in off-market mode
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.
