Courts: Advance Rulings
4,639 articlesIncome Tax
Income Tax
AAR on taxability of an American Institute for rendering certain work and service to FICCI-DRDO Innovation programme
Income Tax
Income Tax
AAR on Payment for end to end international long distance telecom services not taxable
Income Tax
Income Tax
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
Income Tax
Income Tax
Advance Ruling on taxability of profits from international operations of ships
Income Tax
Income Tax
Procurement of orders by South African company for Indian company on commission basis is not taxable in India
Income Tax
Income Tax
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)
Income Tax
Income Tax
No capital gains in a business reorganization if consideration not determinable. Transfer pricing law does not apply if there is no income
Income Tax
Income Tax
Advance Ruling on taxability of an American company, having no PE in India, for technology transfer to an Indian company against consideration
Income Tax
Income Tax
Shipping income derived from international operations is outside the purview of the Indo-Swiss Tax Treaty
Income Tax
Income Tax
AAR on taxability of income from execution of contract in India by German company, having no PE in India
Income Tax
Income Tax
AAR on tax rate applicable to a foreign company on LTCG accruing to it on sale of shares in Indian company
Income Tax
Income Tax
Taxability of Income to American company by allowing use of its database located abroad to customers in India
Income Tax
Income Tax
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
Income Tax
Income Tax
