Courts: Advance Rulings
4,619 articlesIncome Tax

Income Tax
Profits / losses on futures and options contracts (derivative transactions) would be in the nature of ‘Business Income’: AAR
Income Tax

Income Tax
Income earned by NRI from his employment in USA can not be taxed in India
Income Tax

Income Tax
Proper drafting of agreements necessary to avoid unnecessary litigation & tax liabilities
Income Tax

Income Tax
Employee left India for the purpose of employment outside India – non resident if present for less than 182 days in India
Income Tax

Income Tax
If transaction for sale concluded outside India then no income from offshore supplies accrues or arises or can be deemed to accrue or arise in India
Income Tax

Income Tax
Taxability of Architectural services provided by a limited partnership under the provisions of DTAA with USA
Income Tax

Income Tax
India-Mauritius treaty benefits cannot be denied on the ground that assessee is a subsidiary of a USA Corp
Income Tax

Income Tax
No capital gains on intra-group transfer of shares in an Indian company for no consideration: AAR
Income Tax

Income Tax
Where consideration received by applicant-German company under a contract with Tamilnadu Government
Income Tax

Income Tax
