#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
Taxability of capital gains on transfer of shares of a wholly owned Indian subsidiary by a non resident parent company to a non resident
Income Tax
Income Tax
Demarcated space made available in the warehouse by logistics service provider constitutes fixed place of business
Income Tax
Income Tax
Fees received by a foreign company for assigning contractual rights to an Indian entity is not taxable in India
Income Tax
Income Tax
If the sum not chargeable to tax in India, then tax not required to be withheld under Section 195 of the Act while making the remittance outside India
Income Tax
Income Tax
Advance ruling on taxability of salary of Indian working abroad
Income Tax
Income Tax
Taxability of payments received by applicant from its Indian re-seller for supply of software products to end users
Income Tax
Income Tax
Business of providing services in connection with the prospecting for or extraction or production of mineral oil governed by Section 44BB
Income Tax
Income Tax
Advance ruling on tax rate applicable to royalty income derived by a Japanese company in India
Income Tax
Income Tax
AAR on Payment for end to end international long distance telecom services not taxable
Income Tax
Income Tax
Income received by a non-resident businessman from services coming within S. 44BB is not taxable U/s. 9(1)(vii) r.w.s. 44DA
Income Tax
Income Tax
Advance Ruling on taxability of profits from international operations of ships
Income Tax
Income Tax
Procurement of orders by South African company for Indian company on commission basis is not taxable in India
Income Tax
Income Tax
If certain activities are not really services but more in the nature of stewardship/shareholder activities, the amounts cannot be taxed in India in the absence of a permanent establishment (PE)
Income Tax
Income Tax
