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.
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
Whether the amount paid/payable by the Applicant to LSCL under the transaction mentioned in Annexure III in respect of Offshore supply of Equipments is liable to tax in India in the hands of LSCL, i.e. the recipient non-resident Korean company?
Pendency, before a statutory forum, of a similar matter in respect to transaction with a different party is no bar to seek advance ruling
No Tax on on transfer of shares of Indian subsidiary to Singapore subsidiary without consideration on account of reorganisation by American company
Reimbursement of seconded employee salary to expatriate employees is fees for included services- 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.
