#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
S. 195 -Reimbursement of Salary to Overseas Parent Company attracts TDS
Income Tax
Income Tax
Payment received / receivable by the applicant in connection with IVTC Services are taxable as FTS
Income Tax
Income Tax
IF applicant has taxable income in India he is required to file tax return and tax need to be withhold on payment to him -AAR
Income Tax
Income Tax
Shares held by nominees cannot be considered as held by assessee – S. 47(iv) relief not available if Assessee do not hold 100% of subsidiary
Income Tax
Income Tax
Payment for use of equipment is taxable as royalty and its related installation activities is taxable as FTS
Income Tax
Income Tax
Whether tax deduction mandatory u/s. 195 on export commission paid to non-resident agent, if so, at what rate?
Income Tax
Income Tax
IT support services provided by foreign company using hardware in India taxable as business profits – AAR
Income Tax
Income Tax
Withholding tax not applicable on interest payable to Company having no PE in India under India-Sweden tax teaty
Income Tax
Income Tax
Payments for sale of software taxable as ‘Royalty’ under Article 12 of the India-Japan tax treaty
Income Tax
Income Tax
Date of filing of the return is relevant date to consider the applicability of the proviso to section 245R(2) of the Act
Income Tax
Income Tax
Authority for Advance Rulings (Income-tax) – FAQs
Income Tax
Income Tax
In Re NetApp B.V. – Filing of the return is the relevant date to consider the applicability of the proviso to s. 245R(2)
Income Tax
Income Tax
Payments received by the applicant from the distributor for sale of software product is in the nature of royalty
Income Tax
Income Tax
