#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
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
No Service tax leviable on ‘car lease scheme’ of providing vehicles by employers to employees
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
