#Advance Ruling
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Income Tax
Income Tax
Non-availability of indexation benefit to a non-resident does not amount to non-discrimination
Income Tax
Income Tax
Amounts receivable by a British company (EMEIA) from the applicant under the Area Services & Market Development Agreement not liable to be taxed under the I-T Act as fee for `included services’ or as business profits under Indo-UK Treaty
Income Tax
Income Tax
INDO-UAE DTAA: Mere physical presence of non-resident’s vessel in territorial waters of India pursuant to hiring of vessel on Bareboat Charter terms by applicant does not, without anything more, constitute a permanent establishment
Income Tax
Income Tax
Indo-Mauritius DTAA – Applicant is not liable to be taxed in India on proposed transfer of its shares in an Indian Company to its wholly owned subsidiary company in India
Income Tax
Income Tax
Section 115JB is not designed to be applicable to a foreign company, who has no presence or PE in India
Service Tax
Service Tax
FAQ on Advance Ruling under Service Tax Act
Income Tax
Income Tax
India-Singapore DTAA – Fee paid to AXA ARC by applicant for receiving assistance such as business support, marketing information technology support services and strategy support etc., does not amount to fee for technical services within meaning of India – Singapore Tax Treaty
Income Tax
Income Tax
Payment for procurement of support services from foreign affiliate not liable to tax in India
Income Tax
Income Tax
AAR rules on taxability of software payments as per India-Netherlands tax treaty
Income Tax
Income Tax
Payment of hire charges on bareboat charter basis is not taxable if the agreement for hire was executed outside India and vessel was delivered / situa
Income Tax
Income Tax
Issuance of accreditation certificate is not technical service as per India-Australia Tax Treaty
Income Tax
Income Tax
Foreign company’s transfer of shares to wholly owned Indian subsidiary not taxable in India
Income Tax
Income Tax
Order passed by the Tax Officer after applying the AAR ruling in petitioner’s own case cannot be revised by the Commissioner based on some other AAR
Income Tax
Income Tax
Income from services in connection with seismic surveys, data acquisition, processing and interpretation of such data is covered under Section 44BB of
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.
