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.
ABC International Inc USA (2011) 241 CTR 289 / 55 DTR 393 (AAR)
Consideration received under a composite contract for services which are ancillary to the main objective of providing a software user license held to be in the nature of Royalty
Service tax applicable on maintenance, repair and overhauling (MRO) services to airlines by GMR Venture in SEZ – AAR
Withholding tax need not to be deducted on payments made for services like transcription and data processing –AAR
Foreign companies to pay tax on revenue earned under seismic data acquisition and processing contracts – AAR
Transfer of shares of Indian company without consideration in the course of group reorganization not liable to tax in India – AAR
Advance Ruling – Service Tax – Dry Leasing of locomotives by RITES – not liable to Service Tax
Filing of an income-tax return mandatory for a foreign company even if the income is not taxable in India under the provisions of DTAA
Taxpayer holding tax residence certificate is eligible for the India-Mauritius tax treaty benefits
Non-availability of indexation benefit to a non-resident does not amount to non-discrimination
Amounts receivable by a British company (EMEIA) from the applicant under the Area Services & Market Development Agreement not liable to be taxed under the I-T Act as fee for `included services’ or as business profits under Indo-UK Treaty
INDO-UAE DTAA: Mere physical presence of non-resident’s vessel in territorial waters of India pursuant to hiring of vessel on Bareboat Charter terms by applicant does not, without anything more, constitute a permanent establishment
Indo-Mauritius DTAA – Applicant is not liable to be taxed in India on proposed transfer of its shares in an Indian Company to its wholly owned subsidiary company in India
Section 115JB is not designed to be applicable to a foreign company, who has no presence or PE in India
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.
