#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
AAR ruled out taxability of Income of FII from derivatives trading
Income Tax
Income Tax
India-Mauritius treaty benefits cannot be denied on the ground that assessee is a subsidiary of a USA Corp
Income Tax
Income Tax
No capital gains on intra-group transfer of shares in an Indian company for no consideration: AAR
Income Tax
Income Tax
Where consideration received by applicant-German company under a contract with Tamilnadu Government
Income Tax
Income Tax
Amount falling u/s. 44BB of Income Tax Act have been excluded from the purview of the royalty
Income Tax
Income Tax
Indo-US Treaty: Orientation towards business and inculcation of entrepreneurial outlook does not really amount to "making available" technical knowledge, experience or skills of experts of an American IC2 Institute
Income Tax
Income Tax
No capital gains on conversion of partnership into private limited company irrespective of subsequent change in the shareholding : AAR
Income Tax
Income Tax
Taxability of Non-resident on services rendered in India on purchase – AAR
Income Tax
Income Tax
Payment made in pursuance of Cost Contribution Agreement by various entities of a Group in the R & D activities carried out centrally would not be liable to tax in India: AAR
Service Tax
Service Tax
CAE Flight Training Institute (CFTI) is Liable to Service Tax – Authority for Advance Ruling
Income Tax
Income Tax
An Applicant cannot seek adjudication on merits at any time he wants, after having maintained steadfast silence throughout the earlier proceedings
Income Tax
Income Tax
Advance Ruling on taxability of income from offshore supplies
Income Tax
Income Tax
Whether income from referral services amount to fees for technical services – whether in absence of a PE, same could be taxed in India
Income Tax
Income Tax
