#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
Minimum Alternate Tax (MAT) provisions not applicable to foreign companies if no physical presence in India
Income Tax
Income Tax
No tax on Foreign telecom firms for carrying calls abroad: AAR
Income Tax
Income Tax
AAR rules on whether a liaison office can constitute a permanent establishment
Income Tax
Income Tax
AAR on importance of the transfer pricing provision over the capital gains provision
Income Tax
Income Tax
Advance Ruling on nature of receipts derived by an Australian company from ONGC
Income Tax
Income Tax
AAR on tax liability of a partnership firm to be formed in Canada by a Canadian company for executing its PSCs in India
Income Tax
Income Tax
AAR on Allowability of deduction U/s. 36(1)(viii) / 36(1)(viiia) of IT Act claimed by a Government company
Service Tax
Service Tax
Service tax payable on re-rubberizing charges collected for reconditioning of used old rollers
Income Tax
Income Tax
Advance Ruling on entitlement of a non-resident company inter alia to benefits of section 55(2)(b)(i) of IT Act in respect of bonus shares allotted to it by an Indian company
Income Tax
Income Tax
Advance Ruling on taxability of an Australian company for providing basic engineering services to an Indian company under an agreement
Income Tax
Income Tax
AAR on obligation of an Indian company to deduct tax at source for payments made to a Korean company under ‘Secondment Agreement’
Income Tax
Income Tax
AAR on admissibility of legal expenses claimed by a non-resident company for transfer of its shares held in an Indian listed company
Income Tax
Income Tax
Where the income is actually received or has accrued in India, the resort to deeming provision is not warranted
Excise Duty
Excise Duty
