#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
FII’s Income from trading in futures and options is business income
Income Tax
Income Tax
Mere reimbursement of costs based on a cost sharing agreement not liable to withholding tax
Income Tax
Income Tax
Consortium members working together with independent scope not an AOP
Income Tax
Income Tax
Supply of customized software and enabling client personnel to handle the system amounts to “fees for included services” under the India-US tax treaty
Income Tax
Income Tax
Payment received on account of supply of software products to independent third party re-sellers in India not royalties but business income
Income Tax
Income Tax
Authority for Advance Ruling liberally interprets tax residency rules for returning employees
Income Tax
Income Tax
AAR ruling is binding on the revenue authorities despite any contrary ruling in other tax payer’s case
Income Tax
Income Tax
Payments from Indian Hotel Owner for Global Reservation Services is Business Income: AAR
Income Tax
Income Tax
Taxability of transfer of shares of an Indian company from one non-resident to another non-resident for no consideration in the course of group reorganisation
Income Tax
Income Tax
Taxability of income received by foreign company for procurement support services rendered by its Indian office to other foreign company
Income Tax
Income Tax
AAR ruling is binding on a taxpayer and the Tax Authority in relation to transaction in respect of which the AAR ruling was sought: Bombay HC
Income Tax
Income Tax
AAR rules no capital gains on Part IX conversion of firm to company
Income Tax
Income Tax
AAR on taxability of payments made for support services
Income Tax
Income Tax
