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.
Amount falling u/s. 44BB of Income Tax Act have been excluded from the purview of the royalty
Indo-US Treaty: Orientation towards business and inculcation of entrepreneurial outlook does not really amount to "making available" technical knowledge, experience or skills of experts of an American IC2 Institute
No capital gains on conversion of partnership into private limited company irrespective of subsequent change in the shareholding : AAR
Taxability of Non-resident on services rendered in India on purchase – AAR
Payment made in pursuance of Cost Contribution Agreement by various entities of a Group in the R & D activities carried out centrally would not be liable to tax in India: AAR
CAE Flight Training Institute (CFTI) is Liable to Service Tax – Authority for Advance Ruling
An Applicant cannot seek adjudication on merits at any time he wants, after having maintained steadfast silence throughout the earlier proceedings
Advance Ruling on taxability of income from offshore supplies
Whether income from referral services amount to fees for technical services – whether in absence of a PE, same could be taxed in India
Fees received on assignment of contractual rights not taxable: Authority of Advance Ruling
Taxability of capital gains on transfer of shares of a wholly owned Indian subsidiary by a non resident parent company to a non resident
Demarcated space made available in the warehouse by logistics service provider constitutes fixed place of business
If the sum not chargeable to tax in India, then tax not required to be withheld under Section 195 of the Act while making the remittance outside India
Advance ruling on taxability of salary of Indian working abroad
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.
