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Income Tax - Advance Ruling Authority - Case Laws

Showing 1 to 20 of 362 Records

  • 2018 (6) TMI 618

    Fixed place PE of the Applicant in India - Taxability of fees in respect of the services rendered for use of a global network and infrastructure to process card payment transactions for customers in India - DTAA with Singapore - functions performed by MIPs as significant functions - payment card programs are programs of Licensee (i.e. of Banks and FIs) or MasterCard - consideration for use of intangibles in India - Withholding of tax - Held that ....... + More

  • 2018 (6) TMI 617

    PE in India - non-compete fee receipt - consideration for transfer of the shares - income accrued in India - India-UK DTAA - Capital Gains or business income - different business than that of the payer of non-compete fee or the transferor of shares - Held that - Revenue s interpretation of section 28(va) to hold that recipient of non-compete should already have been carrying on the business which he has agreed not to carry on further is erroneous....... + More

  • 2018 (6) TMI 556

    Fixed Place PE - essential ingredients of a Service PE - services rendered to the Applicant company by its Indian affiliate viz. Aramco India - India and Kingdom of Saudi Arabia DTAA - ALP determination - appellant owned oil company of the Kingdom of Saudi Arabia - Held that - The Revenue has indeed laboured hard to point out each of the clauses of the services to be rendered under the original Services Agreement and the Proposed Addendum, to mak....... + More

  • 2018 (6) TMI 209

    Permanent Establishment (PE in India) - scope of the agreement - payments received by the Applicant from the Indian hotel owner for provision of global reservation services ( GRS ) - DTAA between India and Luxembourg - Royalty / Fee for technical services (FTS) - Held that - the Indian hotel, Swissotel Kolkata,satisfies all the three tests and does constitute a fixed place PE of the Applicant with respect to these incomes. The Applicant is carryi....... + More

  • 2018 (6) TMI 208

    Representative/liaison office (LO) - Doctrine of Mutuality - India-Belgium DTAA - whether the liason office proposed to be established by in India would be liable to income-tax or India whether membership fee and contribution from the Indian members would be liable to Income-tax Applicant is rendering specific services for its members, income derived by it falls under section 28(iii) as Profits and Gains of Business and Profession ? - PE in India....... + More

  • 2018 (6) TMI 107

    Taxability of fees received from Indian clients - withholding of tax - income from interest - whether fee payable by a customer in India under the financing arrangement would be taxable as interest or FTS under Indo-France Tax Treaty - or whether it shall be taxable as business income - Held that - Front end fee other than appraisal fee is to be paid after the signing of the agreement. Hence, front end fee other than appraisal fee has to be treat....... + More

  • 2018 (6) TMI 37

    TDS liability u/s 195 - Income accrued in India - fees for technical services - whether payments made on account of resell agreement are fees for technical services or royalty under India-US Treaty - DTAA - human intervention in providing technical services - withholding of tax - Held that - On the issue of human intervention in providing technical services, we agree with the principle held in Bharti Cellular Limited 2008 (10) TMI 321 - DELHI HIG....... + More

  • 2018 (4) TMI 460

    Nature of income derived - Royalty - Services provided by the Applicant to ONGC - whether to be construed to be in the nature of Fees for Technical Services ( FTS ) under section 9(1)(vii) - DTAA between India and UAE - PE in India - Held that - The consideration for services provided by the Applicant to ONGC will not be construed to be in the nature of Fees for Technical Services under section 9(1)(vii) of the Act. - The consideration for servic....... + More

  • 2018 (3) TMI 738

    Entitlement to the benefit of proviso to Section 112 (1) - concessional rate of tax at 10.506 % (inclusive of surcharge and cess) - non-resident assessee - tax on the long-term capital gains earned by the Applicant on sale of shares of Andhra Pradesh Paper Mills Ltd. an Indian listed company, pursuant to an open offer - Applicant is a Company registered in Finland - Held that - Following the decision Cairn UK 2013 (10) TMI 430 - DELHI HIGH COURT ....... + More

  • 2018 (2) TMI 1428

    Capital gains arising to the Applicant- Transferor, a tax resident of Mauritius, from sale of shares - Benefit of DTAA - whether the Transferee shall not have any liability to deduct tax at source under section 195? - department contended that the working of capital gain involves correctly working out the total sales consideration which in turn depends upon the value assigned to each share of SIPL and Scorpio and this involves the determination o....... + More

  • 2018 (2) TMI 856

    Taxability of capital gains in India - transfer of shares held in AB India to its subsidiary company, AB Singapore - eligibility of benefits of India-Mauritius tax treaty - benami transaction - Held that - Neither was the Applicant acting on its own behalf in taking decisions like an independent company with a separate legal status in a foreign territory, regarding the investment in AB India, though it was an Investment Holding company itself; an....... + More

  • 2018 (2) TMI 855

    Taxability of capital gains in India - transfer of shares held in AB International Private Limited ( AB International) to a group company, AB Singapore Pte - eligibility of benefits of India-Mauritius tax treaty - Held that - Yes, the Applicant would be entitled to the benefits of the Agreement between the Government of Mauritius and the Government of the Republic of India for the avoidance of double taxation and prevention of fiscal evasion; and....... + More

  • 2018 (2) TMI 771

    Entitlement to benefit of proviso to Section 112 (1) - tax payable on the long term capital gains arising on the sale of equity shares of Hero Honda Motors Ltd. - benefit of indexation under Second proviso to Section 48 - Held that - The benefit of the proviso of Section 112(1) of the Act is applicable in the case of non-resident as well,in spite of section 48. This issue is identical to the above case and the decision in Cairn UK 2013 (10) TMI 4....... + More

  • 2018 (2) TMI 521

    Accrual of income - Taxability in India of the salary of its employees sent abroad for rendering services to a foreign company - assessment of income for period of deputation - DTAA - Held that - The income earned by the assignees/employees from the services rendered in USA / Germany, respectively, would be chargeable to tax in the USA / Germany only, and not in India, for the period of their deputation. - As the assignees are not liable to be ta....... + More

  • 2018 (2) TMI 520

    Taxability in India of the salary of its employee, sent abroad for rendering services to a foreign company - Accrual of income - assessment of income for period of deputation - DTAA - withhold taxes on such salary paid in India - Held that - The Income earned by Mr T N Santhosh Kumar from the services rendered in the USA would be chargeable to tax in the USA, and not in India, during the period that he was rendering services in the USA. - We are ....... + More

  • 2018 (1) TMI 947

    Deduction u/s 54 eligibility - investment outside India - Applicant, being a resident of UK, having sold his share of residential property in New Delhi to the extent of reinvestment in acquiring a residential property abroad i.e. in U.K. - prior to the prospective amendment made w.e.f 01.04.2015 by the Finance Act, 2014. - Held that - We respectfully follow the decision of the Gujarat High Court in Leena Jugalkishore Shah 2016 (12) TMI 351 - GUJA....... + More

  • 2018 (1) TMI 946

    Income taxability in India - income from the off shore supply of equipment - Income deemed to accrue or arise in India - Permanent Establishment in India - India - France DTAA - Withholding of tax u/s 195 - Held that - Since all parts of the transaction in question i.e. the transfer of property in goods as well as the payment, were carried out outside the Indian soil, the transaction could not be taxed in India. Also, there exists a difference be....... + More

  • 2018 (1) TMI 945

    Income chargeable to tax in India - income derived by the shareholders of Bock GmbH from the sale of shares of Bock GmbH, Germany - India-Germany DTAA - Bock GmbH, Germany holds 100% share capital of Bock India Private Limited - liability to TDS u/s 195 - Held that - Applicant s income cannot be brought to tax in India under the provisions of the Income tax Act 1961, as Bock GmbH derives its value substantially from its other companies situated i....... + More

  • 2018 (1) TMI 944

    Taxability in India - payments received/to be received by the Applicant for rendering, lighting and searchlight services to the Organizing Committee, Commonwealth Games 2010, Delhi - India-Belgium Tax Treaty - Held that - Taking a restricted view of the term, it cannot be said that the Applicant had made available technical knowledge, experience, skill, know-how or processes, which enable the development and transfer of a technical plan or techni....... + More

  • 2016 (11) TMI 739

    Hiring of services for 3D OBC Seismic Data Acquisition & Processing in Sector-II - taxability in India in accordance with section 44BB(1) - Held that - As decided in OIL & NATURAL GAS CORPORATION LIMITED Versus COMMISSIONER OF INCOME TAX & ANOTHER 2015 (7) TMI 91 - SUPREME COURT the works carried out by the applicant are liable to be covered under the provisions, of Section 44BB of Income Tax Act. - We have taken the same view in four....... + More

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