Courts: Advance Rulings
4,639 articlesIncome Tax
Income Tax
Settlement amount against surrender of right to sue, not chargeable to tax either as capital gain or income from other sources – AAR
Income Tax
Income Tax
Transfer of shares of Indian company to Singapore Company, by a Mauritius company having no PE, not taxable in India- AAR
Income Tax
Income Tax
India- Singapore DTAA – Installation project less than 183 days not constitute PE, income not taxable in India– AAR
Income Tax
Income Tax
India- Ireland DTAA: Transfer of exclusive rights of copyright in computer software, not mandatory to classify receipts as royalty: AAR
Income Tax
Income Tax
Penalty on Indian company as per US Court, not liable to TDS u/s 195 – AAR
Income Tax
Income Tax
India- UK DTAA –Routine managerial services not in nature of technical services, not makes available any technical knowledge having enduring benefits – AAR
Income Tax
Income Tax
India- UK DTAA – Supply Management Services by UK company not in the nature of fee for technical services or royalties – AAR
Service Tax
Service Tax
No Service tax leviable on ‘car lease scheme’ of providing vehicles by employers to employees
Goods and Services Tax
Goods and Services Tax
AAR cannot decide whether a supply is inter-State or intra-State
Income Tax
Income Tax
AAR cannot be approached for a ruling only on a part of a transaction
Income Tax
Income Tax
AAR recommends reconsideration of RST’s ruling on availability of relief u/s. 47(iv)
Income Tax
Income Tax
No capital gain on indirect transfer of Indian shares if no consideration accrued to transferor
Income Tax
Income Tax
Income taxable under both FTS and PE would be taxable as FTS – AAR
Income Tax
Income Tax
