Courts: Advance Rulings
4,639 articlesIncome Tax
Income Tax
AAR rules on taxability of software payments as per India-Netherlands tax treaty
Income Tax
Income Tax
Payment of hire charges on bareboat charter basis is not taxable if the agreement for hire was executed outside India and vessel was delivered / situa
Income Tax
Income Tax
Issuance of accreditation certificate is not technical service as per India-Australia Tax Treaty
Income Tax
Income Tax
Foreign company’s transfer of shares to wholly owned Indian subsidiary not taxable in India
Income Tax
Income Tax
Income from services in connection with seismic surveys, data acquisition, processing and interpretation of such data is covered under Section 44BB of
Income Tax
Income Tax
Payment made by AAI to Raytheon company (RC) for supply of software for `Automation upgrade for third runaway at IGI Airport’ can be legitimately brought within fold of Article 12(4)(b), if not article 12(3) of Indo-US Tax Treaty
Income Tax
Income Tax
Indo-US Treaty: Consideration received by American company from applicant-Indian company for providing Architectural design services is liable to be taxed in India as fees for included services’
Income Tax
Income Tax
A special provision in the I-T Act cannot be pressed into service to deny the benefit which is otherwise due to FII under the tax treaty provisions notwithstanding their conflict with the domestic law of income tax
Income Tax
Income Tax
Transfer of shares by a foreign company to its wholly owned Indian subsidiary not taxable in India
Income Tax
Income Tax
MAT U/s. 115JB of Income Tax not applicable to foreign company without presence in India
Income Tax
Income Tax
Storage and Supply of goods in India through an independent third party gives rise to fixed place permanent establishment in India
Income Tax
Income Tax
Consideration for assignment of supply agreement not taxable in the absence of Permanent Establishment in India
Income Tax
Income Tax
Services provided for purchase of goods to be exported from India may not be eligible for exemption provided under Income-tax provisions
Income Tax
Income Tax
