#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
An Applicant cannot seek adjudication on merits at any time he wants, after having maintained steadfast silence throughout the earlier proceedings
Income Tax
Income Tax
Advance Ruling on taxability of income from offshore supplies
Income Tax
Income Tax
Whether income from referral services amount to fees for technical services – whether in absence of a PE, same could be taxed in India
Income Tax
Income Tax
Fees received on assignment of contractual rights not taxable: Authority of Advance Ruling
Income Tax
Income Tax
Taxability of capital gains on transfer of shares of a wholly owned Indian subsidiary by a non resident parent company to a non resident
Income Tax
Income Tax
Demarcated space made available in the warehouse by logistics service provider constitutes fixed place of business
Income Tax
Income Tax
Fees received by a foreign company for assigning contractual rights to an Indian entity is not taxable in India
Income Tax
Income Tax
After Advance Ruling in Star debate related to TV Tax planning vs tax evasion going on
Income Tax
Income Tax
If the sum not chargeable to tax in India, then tax not required to be withheld under Section 195 of the Act while making the remittance outside India
Income Tax
Income Tax
Advance ruling on taxability of salary of Indian working abroad
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
