#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
Shipping income derived from international operations is outside the purview of the Indo-Swiss Tax Treaty
Income Tax
Income Tax
AAR on taxability of income from execution of contract in India by German company, having no PE in India
Income Tax
Income Tax
AAR on tax rate applicable to a foreign company on LTCG accruing to it on sale of shares in Indian company
Income Tax
Income Tax
Taxability of Income to American company by allowing use of its database located abroad to customers in India
Excise Duty
Excise Duty
Facility of advance ruling on service tax and excise matters extended to PSU and resident Indian companies
Income Tax
Income Tax
Foreign companies can also claim benefit of lower Rate of Tax on Capital Gain from securities transaction
Income Tax
Income Tax
The Liaison Office (LO) of non-resident taxpayer would qualify as business connection PE in India if the activities of the LO not confined to purchase of goods in India for the purpose of export
Income Tax
Income Tax
Taxability of commission paid by Indian Company to foreign company to promote its business in that country
Income Tax
Income Tax
AAR on taxability of payments made by applicant to a British company for rendering telecom services in India
Income Tax
Income Tax
Minimum Alternate Tax (MAT) provisions not applicable to foreign companies if no physical presence in India
Income Tax
Income Tax
No tax on Foreign telecom firms for carrying calls abroad: AAR
Income Tax
Income Tax
Government merged the Authority for Advance Rulings (AAR) for direct and indirect taxes
Income Tax
Income Tax
AAR rules on whether a liaison office can constitute a permanent establishment
Income Tax
Income Tax
