#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
No Tax on on transfer of shares of Indian subsidiary to Singapore subsidiary without consideration on account of reorganisation by American company
Income Tax
Income Tax
Reimbursement of seconded employee salary to expatriate employees is fees for included services- AAR
Income Tax
Income Tax
ABC International Inc USA (2011) 241 CTR 289 / 55 DTR 393 (AAR)
Income Tax
Income Tax
Consideration received under a composite contract for services which are ancillary to the main objective of providing a software user license held to be in the nature of Royalty
Service Tax
Service Tax
Service tax applicable on maintenance, repair and overhauling (MRO) services to airlines by GMR Venture in SEZ – AAR
Income Tax
Income Tax
Withholding tax need not to be deducted on payments made for services like transcription and data processing –AAR
Income Tax
Income Tax
Foreign companies to pay tax on revenue earned under seismic data acquisition and processing contracts – AAR
Income Tax
Income Tax
Transfer of shares of Indian company without consideration in the course of group reorganization not liable to tax in India – AAR
Service Tax
Service Tax
Advance Ruling – Service Tax – Dry Leasing of locomotives by RITES – not liable to Service Tax
Income Tax
Income Tax
Filing of an income-tax return mandatory for a foreign company even if the income is not taxable in India under the provisions of DTAA
Income Tax
Income Tax
Taxpayer holding tax residence certificate is eligible for the India-Mauritius tax treaty benefits
Income Tax
Income Tax
Non-availability of indexation benefit to a non-resident does not amount to non-discrimination
Income Tax
Income Tax
Roaming charges paid by telecom service providers not in nature of ‘rent’ which attracts withholding tax
Income Tax
Income Tax
