#AAR Rulings
Log in to FollowRuling passed by Authority for Advance Rulings Customs , Central Excise & Service Tax. The Authority for Advance Rulings consists of a Chairman who is a retired Judge of the Supreme court and two members of the rank of Additional Secretary to the Government of India, one each from the Indian Revenue Service and the Indian Legal Service.
Service Tax
Service Tax
Payment support Service to GoDaddy, US is export of service: AAR
Service Tax
Service Tax
Distributorship of goods cannot be regarded as service – AAR
Service Tax
Service Tax
No Service tax on transfer of non-exclusive right to use goods
Income Tax
Income Tax
If installation project by Singapore Company in India last for less than 183 days in a fiscal year then its profit not taxable in India
Income Tax
Income Tax
India- USA DTAA: Settlement amount against surrender of right to sue, not in nature of future income compensation is not assessable as income: AAR
Income Tax
Income Tax
Being original contract and amendments inextricably linked with business of exploration of minerals, assessable u/s 44BB – AAR
Income Tax
Income Tax
Settlement amount against surrender of right to sue, not chargeable to tax either as capital gain or income from other sources – AAR
Income Tax
Income Tax
Transfer of shares of Indian company to Singapore Company, by a Mauritius company having no PE, not taxable in India- AAR
Income Tax
Income Tax
India- Singapore DTAA – Installation project less than 183 days not constitute PE, income not taxable in India– AAR
Income Tax
Income Tax
India- Ireland DTAA: Transfer of exclusive rights of copyright in computer software, not mandatory to classify receipts as royalty: AAR
Income Tax
Income Tax
Penalty on Indian company as per US Court, not liable to TDS u/s 195 – AAR
Income Tax
Income Tax
India- UK DTAA –Routine managerial services not in nature of technical services, not makes available any technical knowledge having enduring benefits – AAR
Income Tax
Income Tax
India- UK DTAA – Supply Management Services by UK company not in the nature of fee for technical services or royalties – AAR
Service Tax
Service Tax
