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 payments received by applicant from its Indian re-seller for supply of software products to end users
Business of providing services in connection with the prospecting for or extraction or production of mineral oil governed by Section 44BB
Advance ruling on tax rate applicable to royalty income derived by a Japanese company in India
AAR on taxability of an American Institute for rendering certain work and service to FICCI-DRDO Innovation programme
AAR on Payment for end to end international long distance telecom services not taxable
Income received by a non-resident businessman from services coming within S. 44BB is not taxable U/s. 9(1)(vii) r.w.s. 44DA
Advance Ruling on taxability of profits from international operations of ships
Procurement of orders by South African company for Indian company on commission basis is not taxable in India
If certain activities are not really services but more in the nature of stewardship/shareholder activities, the amounts cannot be taxed in India in the absence of a permanent establishment (PE)
No capital gains in a business reorganization if consideration not determinable. Transfer pricing law does not apply if there is no income
Advance Ruling on taxability of an American company, having no PE in India, for technology transfer to an Indian company against consideration
Shipping income derived from international operations is outside the purview of the Indo-Swiss Tax Treaty
AAR on taxability of income from execution of contract in India by German company, having no PE in India
AAR on tax rate applicable to a foreign company on LTCG accruing to it on sale of shares in Indian company
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.
