#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
Transfer of shares of Indian company without consideration in the course of group reorganization not liable to tax in India – AAR
Service Tax
Service Tax
Advance Ruling – Service Tax – Dry Leasing of locomotives by RITES – not liable to Service Tax
Income Tax
Income Tax
Filing of an income-tax return mandatory for a foreign company even if the income is not taxable in India under the provisions of DTAA
Income Tax
Income Tax
Taxpayer holding tax residence certificate is eligible for the India-Mauritius tax treaty benefits
Income Tax
Income Tax
Non-availability of indexation benefit to a non-resident does not amount to non-discrimination
Income Tax
Income Tax
Amounts receivable by a British company (EMEIA) from the applicant under the Area Services & Market Development Agreement not liable to be taxed under the I-T Act as fee for `included services’ or as business profits under Indo-UK Treaty
Income Tax
Income Tax
INDO-UAE DTAA: Mere physical presence of non-resident’s vessel in territorial waters of India pursuant to hiring of vessel on Bareboat Charter terms by applicant does not, without anything more, constitute a permanent establishment
Income Tax
Income Tax
Indo-Mauritius DTAA – Applicant is not liable to be taxed in India on proposed transfer of its shares in an Indian Company to its wholly owned subsidiary company in India
Income Tax
Income Tax
Section 115JB is not designed to be applicable to a foreign company, who has no presence or PE in India
Service Tax
Service Tax
FAQ on Advance Ruling under Service Tax Act
Income Tax
Income Tax
India-Singapore DTAA – Fee paid to AXA ARC by applicant for receiving assistance such as business support, marketing information technology support services and strategy support etc., does not amount to fee for technical services within meaning of India – Singapore Tax Treaty
Income Tax
Income Tax
Payment for procurement of support services from foreign affiliate not liable to tax in India
Income Tax
Income Tax
AAR rules on taxability of software payments as per India-Netherlands tax treaty
Income Tax
Income Tax
