Courts: Advance Rulings
4,639 articlesIncome Tax

Income Tax
Minimum Alternate Tax (MAT) provisions not applicable to foreign companies if no physical presence in India
Income Tax

Income Tax
Advance Ruling on nature of receipts derived by an Australian company from ONGC
Income Tax

Income Tax
AAR on tax liability of a partnership firm to be formed in Canada by a Canadian company for executing its PSCs in India
Income Tax

Income Tax
AAR on Allowability of deduction U/s. 36(1)(viii) / 36(1)(viiia) of IT Act claimed by a Government company
Service Tax

Service Tax
Service tax payable on re-rubberizing charges collected for reconditioning of used old rollers
Income Tax

Income Tax
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
Income Tax

Income Tax
Advance Ruling on taxability of an Australian company for providing basic engineering services to an Indian company under an agreement
Income Tax

Income Tax
AAR application to be rejected if not complies Section 245R
Income Tax

Income Tax
AAR on obligation of an Indian company to deduct tax at source for payments made to a Korean company under ‘Secondment Agreement’
Income Tax

Income Tax
AAR on admissibility of legal expenses claimed by a non-resident company for transfer of its shares held in an Indian listed company
Income Tax

Income Tax
CIT cannot disarray The AAR. An Attempt to belittle the role of this authority in the statutory scheme of adjudication cannot be countenanced
Excise Duty

Excise Duty
VMT Spinning Company Limited (Advance Ruling)
Income Tax

Income Tax
AAR on taxability of Joint Venture in India with a foreign company
Service Tax

Service Tax
