#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
Profits / losses on futures and options contracts (derivative transactions) would be in the nature of ‘Business Income’: AAR
Income Tax
Income Tax
AAR Ruling is binding despite contrary Ruling: Bombay High Court
Income Tax
Income Tax
Income earned by NRI from his employment in USA can not be taxed in India
Income Tax
Income Tax
Proper drafting of agreements necessary to avoid unnecessary litigation & tax liabilities
Income Tax
Income Tax
Employee left India for the purpose of employment outside India – non resident if present for less than 182 days in India
Income Tax
Income Tax
If transaction for sale concluded outside India then no income from offshore supplies accrues or arises or can be deemed to accrue or arise in India
Income Tax
Income Tax
Taxability of Architectural services provided by a limited partnership under the provisions of DTAA with USA
Income Tax
Income Tax
AAR ruled out taxability of Income of FII from derivatives trading
Income Tax
Income Tax
India-Mauritius treaty benefits cannot be denied on the ground that assessee is a subsidiary of a USA Corp
Income Tax
Income Tax
No capital gains on intra-group transfer of shares in an Indian company for no consideration: AAR
Income Tax
Income Tax
Where consideration received by applicant-German company under a contract with Tamilnadu Government
Income Tax
Income Tax
Amount falling u/s. 44BB of Income Tax Act have been excluded from the purview of the royalty
Income Tax
Income Tax
Indo-US Treaty: Orientation towards business and inculcation of entrepreneurial outlook does not really amount to "making available" technical knowledge, experience or skills of experts of an American IC2 Institute
Income Tax
Income Tax
