#Advance Ruling
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Income Tax
Income Tax
Withholding tax not applicable on interest payable to Company having no PE in India under India-Sweden tax teaty
Income Tax
Income Tax
Payments for sale of software taxable as ‘Royalty’ under Article 12 of the India-Japan tax treaty
Income Tax
Income Tax
Date of filing of the return is relevant date to consider the applicability of the proviso to section 245R(2) of the Act
Income Tax
Income Tax
Authority for Advance Rulings (Income-tax) – FAQs
Income Tax
Income Tax
In Re NetApp B.V. – Filing of the return is the relevant date to consider the applicability of the proviso to s. 245R(2)
Income Tax
Income Tax
Payments received by the applicant from the distributor for sale of software product is in the nature of royalty
Income Tax
Income Tax
Business support services of advisory nature under a cost contribution agreement are consultancy services liable to tax withholding
Income Tax
Income Tax
Income-tax Authorities have no jurisdiction to tax payment made outside for supplies taking place outside the country
Income Tax
Income Tax
Business income accruing or arising to the applicant can be taxed in India only in respect of such operations carried out in India – AAR
Income Tax
Income Tax
Re Foster Wheeler France SA – Date of filing of the return is the relevant date to consider the applicability of the proviso to section 245R(2) of the Act
Income Tax
Income Tax
AAR – WaveField Inseis ASA – Date of filing of the return is relevant to consider applicability of proviso to section 245R(2)
Income Tax
Income Tax
ARA can not be accepted if question raised in application is already pending before any authority
Income Tax
Income Tax
Business Support Services / financial services not in the nature of technical services within the meaning of Article 12.5(b) of the DTA between India and the Netherlands
Income Tax
Income Tax
Advance Ruling – Payment for support service taxable as Fees for Technical service under India-Netherlands DTAA
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.
