#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
Payments from Indian Hotel Owner for Global Reservation Services is Business Income: AAR
Income Tax
Income Tax
Taxability of transfer of shares of an Indian company from one non-resident to another non-resident for no consideration in the course of group reorganisation
Income Tax
Income Tax
Taxability of income received by foreign company for procurement support services rendered by its Indian office to other foreign company
Income Tax
Income Tax
AAR ruling is binding on a taxpayer and the Tax Authority in relation to transaction in respect of which the AAR ruling was sought: Bombay HC
Income Tax
Income Tax
AAR rules no capital gains on Part IX conversion of firm to company
Income Tax
Income Tax
AAR on taxability of payments made for support services
Income Tax
Income Tax
AAR grants Capital Gain exemption under the India-Mauritius Tax Treaty to E*Trade Mauritius – Treaty Shopping permissible within the legal framework
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
