#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
Entire mobilization/demobilization revenues received by the applicant with respect to seismic data acquisition and/or processing would be taxable in India at an effective rate of 4.223% – AAR
Income Tax
Income Tax
No Tax On Supply Profits Despite Permanent Establishment in India – AAR
Income Tax
Income Tax
Income earned by a non-resident by providing offshore service vessels on time charter basis is covered under Section 44BB
Income Tax
Income Tax
AAR Application not maintainable if same issue pending before tax/appellate authorities in payers case
Income Tax
Income Tax
Benefits of lower tax rates of 10 per cent as per proviso to section 112(1) is not available where shares of listed company are sold in off-market mode
Income Tax
Income Tax
Whether the amount paid/payable by the Applicant to LSCL under the transaction mentioned in Annexure III in respect of Offshore supply of Equipments is liable to tax in India in the hands of LSCL, i.e. the recipient non-resident Korean company?
Income Tax
Income Tax
Pendency, before a statutory forum, of a similar matter in respect to transaction with a different party is no bar to seek advance ruling
Income Tax
Income Tax
No Tax on on transfer of shares of Indian subsidiary to Singapore subsidiary without consideration on account of reorganisation by American company
Income Tax
Income Tax
Reimbursement of seconded employee salary to expatriate employees is fees for included services- AAR
Income Tax
Income Tax
ABC International Inc USA (2011) 241 CTR 289 / 55 DTR 393 (AAR)
Income Tax
Income Tax
Consideration received under a composite contract for services which are ancillary to the main objective of providing a software user license held to be in the nature of Royalty
Service Tax
Service Tax
Service tax applicable on maintenance, repair and overhauling (MRO) services to airlines by GMR Venture in SEZ – AAR
Income Tax
Income Tax
Withholding tax need not to be deducted on payments made for services like transcription and data processing –AAR
Income Tax
Income Tax
