#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.
Income Tax
Income Tax
Representation of cases before Authority for Advance Ruling-reg.
Income Tax
Income Tax
Govt notifies creation of 2 additional benches of AAR
Goods and Services Tax
Goods and Services Tax
AAR cannot decide whether a supply is inter-State or intra-State
Income Tax
Income Tax
MFN Clause in Double Taxation Avoidance Conventions – To be partial or not to be
Income Tax
Income Tax
Visiting India post- employment abroad could trigger tax implications
Income Tax
Income Tax
AAR explains Entire law on what constitutes a Permanent Establishment and Business Connection
Income Tax
Income Tax
AAR cannot be approached for a ruling only on a part of a transaction
Income Tax
Income Tax
AAR recommends reconsideration of RST’s ruling on availability of relief u/s. 47(iv)
Income Tax
Income Tax
No capital gain on indirect transfer of Indian shares if no consideration accrued to transferor
Income Tax
Income Tax
Income taxable under both FTS and PE would be taxable as FTS – AAR
Income Tax
Income Tax
Tax need to be withheld if payer has right to terminate ‘secondment’ & not ’employment’
Income Tax
Income Tax
Gift by company to subsidiary are dubious & not tax neutral – AAR
Income Tax
Income Tax
It is mandatory for foreign company to file return of income to take benefit of DTAC – AAR
Income Tax
Income Tax
