#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
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
Income from provision of sea logistic services taxable under presumptive scheme – AAR
Income Tax
Income Tax
Entire mobilization/demobilization revenues received by the applicant with respect to seismic data acquisition and/or processing would be taxable in India at an effective rate of 4.223% – AAR
Income Tax
Income Tax
No Tax On Supply Profits Despite Permanent Establishment in India – AAR
Income Tax
Income Tax
Income earned by a non-resident by providing offshore service vessels on time charter basis is covered under Section 44BB
Income Tax
Income Tax
AAR Application not maintainable if same issue pending before tax/appellate authorities in payers case
Income Tax
Income Tax
Benefits of lower tax rates of 10 per cent as per proviso to section 112(1) is not available where shares of listed company are sold in off-market mode
Income Tax
Income Tax
Whether the amount paid/payable by the Applicant to LSCL under the transaction mentioned in Annexure III in respect of Offshore supply of Equipments is liable to tax in India in the hands of LSCL, i.e. the recipient non-resident Korean company?
Income Tax
Income Tax
