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.
Taxability of income received by foreign company for procurement support services rendered by its Indian office to other foreign company
AAR ruling is binding on a taxpayer and the Tax Authority in relation to transaction in respect of which the AAR ruling was sought: Bombay HC
AAR rules no capital gains on Part IX conversion of firm to company
AAR on taxability of payments made for support services
AAR grants Capital Gain exemption under the India-Mauritius Tax Treaty to E*Trade Mauritius – Treaty Shopping permissible within the legal framework
Profits / losses on futures and options contracts (derivative transactions) would be in the nature of ‘Business Income’: AAR
Income earned by NRI from his employment in USA can not be taxed in India
Proper drafting of agreements necessary to avoid unnecessary litigation & tax liabilities
Employee left India for the purpose of employment outside India – non resident if present for less than 182 days in India
If transaction for sale concluded outside India then no income from offshore supplies accrues or arises or can be deemed to accrue or arise in India
Taxability of Architectural services provided by a limited partnership under the provisions of DTAA with USA
India-Mauritius treaty benefits cannot be denied on the ground that assessee is a subsidiary of a USA Corp
No capital gains on intra-group transfer of shares in an Indian company for no consideration: AAR
Where consideration received by applicant-German company under a contract with Tamilnadu Government
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.
