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.
Services provided for purchase of goods to be exported from India may not be eligible for exemption provided under Income-tax provisions
Payments towards workshop conducted for dissemination of information which is a part of study course cannot be termed as FIS
Payments for referral services cannot be termed as fees for technical services (FTS)
Ultimate Holding Company should not be considered as beneficial owner of gains arising to Subsidiary Company on sale of investments held by such Subsidiary Company
FII’s Income from trading in futures and options is business income
Mere reimbursement of costs based on a cost sharing agreement not liable to withholding tax
Consortium members working together with independent scope not an AOP
Supply of customized software and enabling client personnel to handle the system amounts to “fees for included services” under the India-US tax treaty
Payment received on account of supply of software products to independent third party re-sellers in India not royalties but business income
Authority for Advance Ruling liberally interprets tax residency rules for returning employees
AAR ruling is binding on the revenue authorities despite any contrary ruling in other tax payer’s case
Payments from Indian Hotel Owner for Global Reservation Services is Business Income: AAR
Taxability of Payment for assignment of contractual rights in connection with the supply of products to foreign company not having PE
Taxability of transfer of shares of an Indian company from one non-resident to another non-resident for no consideration in the course of group reorganisation
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.
