#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
INDO-UAE DTAA: Mere physical presence of non-resident’s vessel in territorial waters of India pursuant to hiring of vessel on Bareboat Charter terms by applicant does not, without anything more, constitute a permanent establishment
Income Tax
Income Tax
Indo-Mauritius DTAA – Applicant is not liable to be taxed in India on proposed transfer of its shares in an Indian Company to its wholly owned subsidiary company in India
Income Tax
Income Tax
Section 115JB is not designed to be applicable to a foreign company, who has no presence or PE in India
Income Tax
Income Tax
India-Singapore DTAA – Fee paid to AXA ARC by applicant for receiving assistance such as business support, marketing information technology support services and strategy support etc., does not amount to fee for technical services within meaning of India – Singapore Tax Treaty
Income Tax
Income Tax
Payment for procurement of support services from foreign affiliate not liable to tax in India
Income Tax
Income Tax
AAR rules on taxability of software payments as per India-Netherlands tax treaty
Income Tax
Income Tax
Payment of hire charges on bareboat charter basis is not taxable if the agreement for hire was executed outside India and vessel was delivered / situa
Income Tax
Income Tax
Issuance of accreditation certificate is not technical service as per India-Australia Tax Treaty
Income Tax
Income Tax
Foreign company’s transfer of shares to wholly owned Indian subsidiary not taxable in India
Income Tax
Income Tax
All about Advance Ruling under Chapter XIX-B of the Income-tax Act
Income Tax
Income Tax
Payment made by AAI to Raytheon company (RC) for supply of software for `Automation upgrade for third runaway at IGI Airport’ can be legitimately brought within fold of Article 12(4)(b), if not article 12(3) of Indo-US Tax Treaty
Income Tax
Income Tax
Indo-US Treaty: Consideration received by American company from applicant-Indian company for providing Architectural design services is liable to be taxed in India as fees for included services’
Income Tax
Income Tax
A special provision in the I-T Act cannot be pressed into service to deny the benefit which is otherwise due to FII under the tax treaty provisions notwithstanding their conflict with the domestic law of income tax
Income Tax
Income Tax
