#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
Advance Ruling on taxability of an American company, having no PE in India, for technology transfer to an Indian company against consideration
Income Tax
Income Tax
Shipping income derived from international operations is outside the purview of the Indo-Swiss Tax Treaty
Income Tax
Income Tax
AAR on taxability of income from execution of contract in India by German company, having no PE in India
Income Tax
Income Tax
AAR on tax rate applicable to a foreign company on LTCG accruing to it on sale of shares in Indian company
Income Tax
Income Tax
Taxability of Income to American company by allowing use of its database located abroad to customers in India
Income Tax
Income Tax
The Liaison Office (LO) of non-resident taxpayer would qualify as business connection PE in India if the activities of the LO not confined to purchase of goods in India for the purpose of export
Income Tax
Income Tax
AAR on taxability of payments made by applicant to a British company for rendering telecom services in India
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
