#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
Income-tax Authorities have no jurisdiction to tax payment made outside for supplies taking place outside the country
Income Tax
Income Tax
Business income accruing or arising to the applicant can be taxed in India only in respect of such operations carried out in India – AAR
Income Tax
Income Tax
Re Foster Wheeler France SA – Date of filing of the return is the relevant date to consider the applicability of the proviso to section 245R(2) of the Act
Income Tax
Income Tax
AAR – WaveField Inseis ASA – Date of filing of the return is relevant to consider applicability of proviso to section 245R(2)
Income Tax
Income Tax
ARA can not be accepted if question raised in application is already pending before any authority
Income Tax
Income Tax
Business Support Services / financial services not in the nature of technical services within the meaning of Article 12.5(b) of the DTA between India and the Netherlands
Income Tax
Income Tax
Gains arising on sale of shares of foreign company by Non Resident (NR) to NR taxable in India if the foreign co only held Indian assets – AAR
Income Tax
Income Tax
Capital gains on sale of Indian Companies shares by Mauritius Company to German Company not chargeable to tax in view of Article 13.4 of the India-Mauritius Tax Treaty
Income Tax
Income Tax
Advance Ruling on settlement amount receivable by Upaid Systems Limited from Satyam Computer Services Ltd.
Income Tax
Income Tax
AAR-Liability to pay excise duty in respect of operations performed on battery cells for their clearance as battery bank
Income Tax
Income Tax
Whether the different periods of the contracts are to be aggregated to reckon the threshold of 183 days under clause 5.3 of the DTAA with Singapore to determine PE?
Income Tax
Income Tax
AAR Application not maintainable if assessment proceedings are pending
Income Tax
Income Tax
Income derived by Global Geophysical Services Limited under the contracts with ONGC and Cairn Energy India Pty Limited is to be computed by applying the provisions of section 44BB of the Income-tax Act 1961
Income Tax
Income Tax
