#Advance Ruling
Log in to FollowTo facilitate foreign investment into the country a number of steps have been taken by Government of India in the past. Setting up an Authority for Advance Rulings (Central Excise, Customs & Service Tax) to give binding rulings, in advance, on Central Excise, Customs and Service Tax matters pertaining to an investment venture in India is one such measure. The legal provisions of Advance Rulings were introduced through the Finance Acts of 1998, 1999 and 2003.
Income Tax
Income Tax
Shares held by nominees cannot be considered as held by assessee – S. 47(iv) relief not available if Assessee do not hold 100% of subsidiary
Income Tax
Income Tax
Payment for use of equipment is taxable as royalty and its related installation activities is taxable as FTS
Income Tax
Income Tax
Whether tax deduction mandatory u/s. 195 on export commission paid to non-resident agent, if so, at what rate?
Income Tax
Income Tax
IT support services provided by foreign company using hardware in India taxable as business profits – AAR
Income Tax
Income Tax
Withholding tax not applicable on interest payable to Company having no PE in India under India-Sweden tax teaty
Income Tax
Income Tax
Payments for sale of software taxable as ‘Royalty’ under Article 12 of the India-Japan tax treaty
Income Tax
Income Tax
Date of filing of the return is relevant date to consider the applicability of the proviso to section 245R(2) of the Act
Income Tax
Income Tax
Authority for Advance Rulings (Income-tax) – FAQs
Income Tax
Income Tax
In Re NetApp B.V. – Filing of the return is the relevant date to consider the applicability of the proviso to s. 245R(2)
Income Tax
Income Tax
Payments received by the applicant from the distributor for sale of software product is in the nature of royalty
Income Tax
Income Tax
Business support services of advisory nature under a cost contribution agreement are consultancy services liable to tax withholding
Income Tax
Income Tax
Income-tax Authorities have no jurisdiction to tax payment made outside for supplies taking place outside the country
Income Tax
Income Tax
Business income accruing or arising to the applicant can be taxed in India only in respect of such operations carried out in India – AAR
Income Tax
Income Tax
