#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
Consideration for Grant of the use or consideration for right to use is Royalty
Income Tax
Income Tax
Composite contract for installation & commissioning cannot be split to exempt profits from offshore supply of goods
Income Tax
Income Tax
Advisory services is technical services under Article 13.4 of India-French DTAC
Income Tax
Income Tax
Profit on sale of Compulsory Convertible Debentures taxable as interest
Income Tax
Income Tax
Consortium formed by non-residents for bidding for a turnkey contract taxable as AOP
Income Tax
Income Tax
AAR Implements GAAR – Held Selective share buy-back as colourable transaction
Income Tax
Income Tax
If immovable property is situated in India, gains also taxable in India
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
