#Advance Ruling
Log in to FollowLatest Advance Ruling updates, legal developments, compliance requirements, case laws, notifications and expert analysis for professionals on TaxGuru.
Income Tax
Income Tax
Subscription fee received for social media monitoring and market intelligence services taxable as Royalty
Income Tax
Income Tax
Contribution towards costs of research / for the use of process or formula is Royalty
Income Tax
Income Tax
Consideration for Grant of the use or consideration for right to use is Royalty
Income Tax
Income Tax
Composite contract for installation & commissioning cannot be split to exempt profits from offshore supply of goods
Income Tax
Income Tax
Advisory services is technical services under Article 13.4 of India-French DTAC
Income Tax
Income Tax
Profit on sale of Compulsory Convertible Debentures taxable as interest
Income Tax
Income Tax
Consortium formed by non-residents for bidding for a turnkey contract taxable as AOP
Income Tax
Income Tax
If immovable property is situated in India, gains also taxable in India
Income Tax
Income Tax
S. 195 -Reimbursement of Salary to Overseas Parent Company attracts TDS
Income Tax
Income Tax
IF applicant has taxable income in India he is required to file tax return and tax need to be withhold on payment to him -AAR
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
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.
