Case Law Details
Case Name : Re. Goodyear Tire and Rubber Company (AAR)
Related Assessment Year :
Courts :
Advance Rulings
Recently, the Authority for Advance Ruling (AAR) in the case Goodyear Tire and Rubber Company [2011] 11 taxmann.com 43 (AAR) and Goodyear Orient Company (Private) Limited, relying upon the principle laid down in Dana Corporation [2010] 186 Taxman 187 (AAR) and Amiantit International Holding Ltd [2010] 189 Taxman 149 (AAR)., held that capital gains provisions are not attracted in case of transfer of shares without consideration.
Further, the AAR held that the transfer pricing provisions in an international transaction can be applied only when income is chargeable to tax in India and since in th...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Whether services of transport by Air from China to Nepal are taxable services under Service Tax Act