#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
Taxability of payments received by applicant from its Indian re-seller for supply of software products to end users
Income Tax
Income Tax
Restructuring of businesses cannot be construed as an exercise for avoiding tax: AAR
Income Tax
Income Tax
Business of providing services in connection with the prospecting for or extraction or production of mineral oil governed by Section 44BB
Income Tax
Income Tax
Advance ruling on tax rate applicable to royalty income derived by a Japanese company in India
Income Tax
Income Tax
Concessional rate of tax for foreign oil exploration and production companies
Income Tax
Income Tax
AAR on taxability of an American Institute for rendering certain work and service to FICCI-DRDO Innovation programme
Income Tax
Income Tax
AAR on Payment for end to end international long distance telecom services not taxable
Income Tax
Income Tax
Income received by a non-resident businessman from services coming within S. 44BB is not taxable U/s. 9(1)(vii) r.w.s. 44DA
Income Tax
Income Tax
Advance Ruling on taxability of profits from international operations of ships
Income Tax
Income Tax
Procurement of orders by South African company for Indian company on commission basis is not taxable in India
Income Tax
Income Tax
If certain activities are not really services but more in the nature of stewardship/shareholder activities, the amounts cannot be taxed in India in the absence of a permanent establishment (PE)
Income Tax
Income Tax
No capital gains in a business reorganization if consideration not determinable. Transfer pricing law does not apply if there is no income
Income Tax
Income Tax
Advance Ruling on taxability of an American company, having no PE in India, for technology transfer to an Indian company against consideration
Income Tax
Income Tax
