#Advance Ruling
Log in to FollowLatest Advance Ruling updates, legal developments, compliance requirements, case laws, notifications and expert analysis for professionals on TaxGuru.
Goods and Services Tax
Goods and Services Tax
AAR cannot decide whether a supply is inter-State or intra-State
Income Tax
Income Tax
India Signs first batch of five advance pricing agreements with MNCs
Income Tax
Income Tax
Safe Harbour Rules – Transfer Pricing
Income Tax
Income Tax
Revised Form for obtaining advance ruling U/s. 245Q(1)
Income Tax
Income Tax
FAQs on Advance Pricing Agreement (APA) scheme
Income Tax
Income Tax
AAR cannot be approached for a ruling only on a part of a transaction
Income Tax
Income Tax
Ministry of Finance Notifies Advance Price Agreement (APA) Scheme
Income Tax
Income Tax
Tax need to be withheld if payer has right to terminate ‘secondment’ & not ’employment’
Income Tax
Income Tax
Gift by company to subsidiary are dubious & not tax neutral – AAR
Income Tax
Income Tax
It is mandatory for foreign company to file return of income to take benefit of DTAC – AAR
Income Tax
Income Tax
Beneficial ownership not prevails over legal ownership to tax gain on sale of shares -AAR
Income Tax
Income Tax
AAR – Substance over form overlooked, Treaty shopping upheld, reliance placed on azadi bachao andolon case
Income Tax
Income Tax
A subsidiary created for Indian business is PE of foreign parent
Income Tax
Income Tax
DTAA between India & USA – contract for repair and overhauling services of turbines – whether Fees for Technical Services
Explore the latest Advance Ruling updates on TaxGuru, including relevant legal provisions, notifications, circulars, case laws, compliance developments and expert analysis. This page brings together important developments and practical guidance to help taxpayers, businesses and professionals stay informed and understand the regulatory and commercial implications of changes.
