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.
India-Singapore DTAA – Fee paid to AXA ARC by applicant for receiving assistance such as business support, marketing information technology support services and strategy support etc., does not amount to fee for technical services within meaning of India – Singapore Tax Treaty
Payment for procurement of support services from foreign affiliate not liable to tax in India
AAR rules on taxability of software payments as per India-Netherlands tax treaty
Payment of hire charges on bareboat charter basis is not taxable if the agreement for hire was executed outside India and vessel was delivered / situa
Issuance of accreditation certificate is not technical service as per India-Australia Tax Treaty
Foreign company’s transfer of shares to wholly owned Indian subsidiary not taxable in India
Income from services in connection with seismic surveys, data acquisition, processing and interpretation of such data is covered under Section 44BB of
Payment made by AAI to Raytheon company (RC) for supply of software for `Automation upgrade for third runaway at IGI Airport’ can be legitimately brought within fold of Article 12(4)(b), if not article 12(3) of Indo-US Tax Treaty
Indo-US Treaty: Consideration received by American company from applicant-Indian company for providing Architectural design services is liable to be taxed in India as fees for included services’
A special provision in the I-T Act cannot be pressed into service to deny the benefit which is otherwise due to FII under the tax treaty provisions notwithstanding their conflict with the domestic law of income tax
Transfer of shares by a foreign company to its wholly owned Indian subsidiary not taxable in India
MAT U/s. 115JB of Income Tax not applicable to foreign company without presence in India
Storage and Supply of goods in India through an independent third party gives rise to fixed place permanent establishment in India
Consideration for assignment of supply agreement not taxable in the absence of Permanent Establishment 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.
