#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 on taxability of payments made for support services
Income Tax
Income Tax
AAR grants Capital Gain exemption under the India-Mauritius Tax Treaty to E*Trade Mauritius – Treaty Shopping permissible within the legal framework
Income Tax
Income Tax
Profits / losses on futures and options contracts (derivative transactions) would be in the nature of ‘Business Income’: AAR
Income Tax
Income Tax
Income earned by NRI from his employment in USA can not be taxed in India
Income Tax
Income Tax
Proper drafting of agreements necessary to avoid unnecessary litigation & tax liabilities
Income Tax
Income Tax
Employee left India for the purpose of employment outside India – non resident if present for less than 182 days in India
Income Tax
Income Tax
If transaction for sale concluded outside India then no income from offshore supplies accrues or arises or can be deemed to accrue or arise in India
Income Tax
Income Tax
Taxability of Architectural services provided by a limited partnership under the provisions of DTAA with USA
Income Tax
Income Tax
AAR ruled out taxability of Income of FII from derivatives trading
Income Tax
Income Tax
India-Mauritius treaty benefits cannot be denied on the ground that assessee is a subsidiary of a USA Corp
Income Tax
Income Tax
No capital gains on intra-group transfer of shares in an Indian company for no consideration: AAR
Income Tax
Income Tax
Where consideration received by applicant-German company under a contract with Tamilnadu Government
Income Tax
Income Tax
Amount falling u/s. 44BB of Income Tax Act have been excluded from the purview of the royalty
Income Tax
Income Tax
