#Advance Ruling
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Income Tax
Income Tax
Interest payable to Dassault is not taxable in India under Article 12.3(b) of the India-France Double Taxation Avoidance Convention – AAR
Income Tax
Income Tax
Gains arising on sale of shares of foreign company by Non Resident (NR) to NR taxable in India if the foreign co only held Indian assets – AAR
Income Tax
Income Tax
Capital gains on sale of Indian Companies shares by Mauritius Company to German Company not chargeable to tax in view of Article 13.4 of the India-Mauritius Tax Treaty
Income Tax
Income Tax
Advance Ruling on settlement amount receivable by Upaid Systems Limited from Satyam Computer Services Ltd.
Income Tax
Income Tax
AAR-Liability to pay excise duty in respect of operations performed on battery cells for their clearance as battery bank
Income Tax
Income Tax
Whether the different periods of the contracts are to be aggregated to reckon the threshold of 183 days under clause 5.3 of the DTAA with Singapore to determine PE?
Income Tax
Income Tax
AAR- Software is copyright; Even if ‘copyrighted article’, License fee taxable as ‘royalty’
Income Tax
Income Tax
AAR Application not maintainable if assessment proceedings are pending
Income Tax
Income Tax
Income derived by Global Geophysical Services Limited under the contracts with ONGC and Cairn Energy India Pty Limited is to be computed by applying the provisions of section 44BB of the Income-tax Act 1961
Income Tax
Income Tax
Income from provision of sea logistic services taxable under presumptive scheme – AAR
Income Tax
Income Tax
Entire mobilization/demobilization revenues received by the applicant with respect to seismic data acquisition and/or processing would be taxable in India at an effective rate of 4.223% – AAR
Income Tax
Income Tax
No Tax On Supply Profits Despite Permanent Establishment in India – AAR
Income Tax
Income Tax
Income earned by a non-resident by providing offshore service vessels on time charter basis is covered under Section 44BB
Income Tax
Income Tax
AAR Application not maintainable if same issue pending before tax/appellate authorities in payers case
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.
