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 to American company by allowing use of its database located abroad to customers in India
The Liaison Office (LO) of non-resident taxpayer would qualify as business connection PE in India if the activities of the LO not confined to purchase of goods in India for the purpose of export
AAR on taxability of payments made by applicant to a British company for rendering telecom services in India
Minimum Alternate Tax (MAT) provisions not applicable to foreign companies if no physical presence in India
Advance Ruling on nature of receipts derived by an Australian company from ONGC
AAR on tax liability of a partnership firm to be formed in Canada by a Canadian company for executing its PSCs in India
AAR on Allowability of deduction U/s. 36(1)(viii) / 36(1)(viiia) of IT Act claimed by a Government company
Service tax payable on re-rubberizing charges collected for reconditioning of used old rollers
Advance Ruling on entitlement of a non-resident company inter alia to benefits of section 55(2)(b)(i) of IT Act in respect of bonus shares allotted to it by an Indian company
Advance Ruling on taxability of an Australian company for providing basic engineering services to an Indian company under an agreement
AAR application to be rejected if not complies Section 245R
AAR on obligation of an Indian company to deduct tax at source for payments made to a Korean company under ‘Secondment Agreement’
AAR on admissibility of legal expenses claimed by a non-resident company for transfer of its shares held in an Indian listed company
CIT cannot disarray The AAR. An Attempt to belittle the role of this authority in the statutory scheme of adjudication cannot be countenanced
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.
