#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
AAR – WaveField Inseis ASA – Date of filing of the return is relevant to consider applicability of proviso to section 245R(2)
Income Tax
Income Tax
ARA can not be accepted if question raised in application is already pending before any authority
Income Tax
Income Tax
Business Support Services / financial services not in the nature of technical services within the meaning of Article 12.5(b) of the DTA between India and the Netherlands
Income Tax
Income Tax
Advance Ruling – Payment for support service taxable as Fees for Technical service under India-Netherlands DTAA
Income Tax
Income Tax
Interest payable to Dassault is not taxable in India under Article 12.3(b) of the India-France Double Taxation Avoidance Convention – AAR
Income Tax
Income Tax
Gains arising on sale of shares of foreign company by Non Resident (NR) to NR taxable in India if the foreign co only held Indian assets – AAR
Income Tax
Income Tax
Capital gains on sale of Indian Companies shares by Mauritius Company to German Company not chargeable to tax in view of Article 13.4 of the India-Mauritius Tax Treaty
Income Tax
Income Tax
Advance Ruling on settlement amount receivable by Upaid Systems Limited from Satyam Computer Services Ltd.
Income Tax
Income Tax
AAR-Liability to pay excise duty in respect of operations performed on battery cells for their clearance as battery bank
Income Tax
Income Tax
Whether the different periods of the contracts are to be aggregated to reckon the threshold of 183 days under clause 5.3 of the DTAA with Singapore to determine PE?
Income Tax
Income Tax
AAR- Software is copyright; Even if ‘copyrighted article’, License fee taxable as ‘royalty’
Income Tax
Income Tax
AAR Application not maintainable if assessment proceedings are pending
Income Tax
Income Tax
Income derived by Global Geophysical Services Limited under the contracts with ONGC and Cairn Energy India Pty Limited is to be computed by applying the provisions of section 44BB of the Income-tax Act 1961
Income Tax
Income Tax
