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Income Tax - Advance Ruling Authority - Case Laws

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• 2021 (2) TMI 1163 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI
  
  Advance ruling application u/s 245N - eligibility of deduction under section 80IA - no notice under section 143(2) for the A. Y. 2019-20 issued - Revenue has submitted that the application may not be admitted for the reason that the issue raised in the application was already pending before the Income-tax Authority - HELD THAT:- In the present case, the notice under section 143(2) for AY 2018-19 was issued prior to the filing of the present application which had raised the very specific question of "Deduction Claimed for Industrial Undertaking u/s 80IA"which was subject matter of the present application. As regards objection of the Applicant that no specific issue of pendency was raised in the report of the PCIT, the matter of pendency of the issue before any Income-tax Authority is required to be decided by the Authority while ....... + More

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• 2021 (2) TMI 1126 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI
  
  Maintainability of advance ruling application u/s 245R - TDS u/s 192 - Applicant' a company incorporated in India seconds its employees from time to time on long term assignment to other BMW Group entities in various countries such as Germany. Japan, etc, under the terms of Reimbursement Agreement - Residential Status of the employees with whom the Applicant had made transactions - Whether transaction or issue was designed prima facie for avoidance of income tax? - salary of seconded employees - taxes were already paid by the employees in the host country - ruling on allowability or eligibility of claiming a credit to avoid double taxation - HELD THAT:- In Order to claim such bar under clause (iii) of Section 245R(2), there must be some necessary facts pointing to prima facie inference to a design to avoid tax by any illegal or improp....... + More

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• 2021 (2) TMI 1107 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI
  
  Income accrued or deemed to accrue in India - marketing and advertising rights that have been granted under the MAA [Marketing and Advertising Agreement'] - rights under MAA - source of income was the game of cricket played in India - payment to be made by LG Electronics India Private Limited, a company incorporated in India (hereinafter called as 'LG India') to IDI Mauritius Limited, a company incorporated under the laws of Mauritius (hereinafter referred as 'IML') for grant of commercial rights under the 'Marketing and Advertising Agreement' - Whether payment to IML is taxable? - DTAA between India and Mauritius - HELD THAT:- Payment made by the Applicant under MAA was purely for advertisement and publicity of the brand name of the assessee and for promotion of its product during the Cricketing events of ICC ....... + More

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• 2021 (2) TMI 1062 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI
  
  Maintainability of advance ruling application u/s 245Q - Liability towards Dividend Distribution Tax (DDT) under the provision of Section 115-O - Revenue has submitted that the application may not be admitted under clause (i) of Proviso of Section 245R(2) for the reason that the questions raised in the application was already pending before the Income Tax Authority in the assessment proceeding for the A.Y.2018-19 - whether the beneficial provisions of the India-Hungary Tax Treaty could be invoked by the applicant on payment of dividend to Signify Holding B. V. by virtue of presence of the Most Favoured Nation clause in the Protocol to the India-Netherlands Tax Treaty? - whether the rate of Dividend Distribution Tax payable by the Applicant on payment of dividend to Signify Holdings B. V. would be capped at 10% by invoking the favourable p....... + More

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• 2021 (2) TMI 993 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI
  
  Maintainability of Advance ruling application u/s 245R - amount received by the Applicant from DSP India for rendering business support services under Service Level Agreement and for providing information technology support services under IT Support Service Agreement - Revenue has submitted that the application may not be admitted for the reason that the questions raised in the application was already pending before the Income Tax Authority - whether the services rendered under 2013 agreement were pending before the Assessing Officer in the assessment proceeding for A. Y. 2016-17 - HELD THAT:- The issue can be said to be pending before the Income Tax Authority only when the return is selected for scrutiny to examine the change of stand by the assessee or where such change of opinion is examined by the Income Tax Authority and a considered....... + More

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• 2021 (2) TMI 992 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI
  
  Advance ruling - Income accrued or deemed to accrue in India - Income taxable in India - consideration received/receivable for offshore supply of all equipments under Contract - basic engineering design services carried or to be carried out in France in relation to the construction, erection, installation, commissioning and testing of the Plant at Dahe - India-France DTAA - PE in India - HELD THAT:- Though the contract was signed on 21.11.2011, the effective date of contract was 15.04.2011 i.e. the date of NOA. Even if the PO was set up after the effective date of contract, the Applicant had the services of TIL at its command. It is found that personnel of TIL were involved in the bidding process of the Applicant from the very beginning from the purchase of tender document, attending techno-commercial & price bid opening and bid clari....... + More

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• 2021 (2) TMI 507 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI
  
  Income accrue or arise, or deemed to accrue or arise in India - contract of ONGC that the applicant had utilized the services of seismic vessels of the VPCS [ vessel providing companies] for acquisition of 4C-3D Base Survey Seismic Data - explanation to 'source rule' - source of the business income of the VPCs was embedded in the contract awarded by ONGC to the applicant - acquisition of 4C-3D Base Survey Seismic Data for which the vessels were deployed was only a part of the composite lump-sum contract awarded by ONGC - accrual of income of the VPCs through the business connection in India and also about the territorial nexus of the income generated by them - period of deployment in Indian Territory - business income taxable u/s 44BB ot not? - What is the nature of the sum paid by the applicant to the VPCs under the BBC agreement....... + More

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• 2021 (2) TMI 410 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI
  
  Permission to withdraw the present advance ruling application - HELD THAT:- The provision of Section 245Q(3) of the Act stipulates that "An applicant may withdraw an application within 30 days from the date of the application." In the present case, the request to withdraw the application has been made by the Applicant much beyond the eligibility period of 30 days, as stipulated under section 245Q(3) of the Act. In view of this specific provision, the Applicant cannot be allowed to withdraw the application at this stage. In the present case the order for admission of the application was passed on 30th January 2017, which was under section 245R(2) of the Act. Once the application has been admitted under section 245R(2) of the Act, the provision of Section 245R(4) is applicable which reads as under - Where an application is allowed....... + More

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• 2020 (6) TMI 159 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI
  
  Income accrued in India - gains arising to the Applicants (a private company incorporated in Mauritius) from the sale of shares held by the Applicants in Flipkart Private Limited (a private company incorporated in Singapore) to Fit Holdings S.A.RL. (a company incorporated in Luxembourg) - DTAA between India and Mauritius - identify the beneficial owner of the shares sold - tax liability cannot be decided in the proceeding under section 197 - HELD THAT:- There was no abuse of process of law or dubious ingenuity on the part of the applicant to circumvent any provision of law, if it had approached the AAR after passing of order under section 197 of the Act. This Authority in the case of SEPCO III [2011 (8) TMI 213 - AUTHORITY FOR ADVANCE RULINGS] had held that mere pendency of the proceedings under section 195 or section 197 of the Act or ev....... + More

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• 2020 (2) TMI 1452 - AUTHORITY FOR ADVANCE RULINGS (INCOME-TAX)
  
  Advance ruling - Nature of receipt - claim for liquidated damages (LD) for termination of association agreement for mine development and operations (Association Agreement) - revenue or capital receipt - HELD THAT:- After the arbitration award of ICC London the claim of the applicant of USD 17 mn. towards liquidated damages have been dismissed and the applicant is not entitled to receive any liquidated damages. It was also confirmed in the hearing before AAR on January 22, 2020 that there is no appeal against the award and that it has become final. Thus, question No. 1 as to the character of the liquidated damage qua revenue or capital is inconsequential. Amount of liquidated damages in dispute shall accrue to the applicant during the year ended March 31, 2015 when such claim has been raised or in the year in which the final order/decree i....... + More

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• 2020 (2) TMI 1183 - AUTHORITY FOR ADVANCE RULINGS, MUMBAI
  
  Income accrued in India - Capital gains derived by a 'resident' of a contracting state from the alienation of property other - Indo-Mauritius DTAA in regard to gains arising from the transaction of sale of shares - HELD THAT:- In the instant case the applicant was incorporated few days before the JV was formed and has no independent sources of funds or sources of income nor has any fiscal independence. All the funds are with the holding companies. The applicant has no tangible assets, business activities except for owning the shares of the JV. Subjecting the facts to various tests i.e., Fiscal nullity Test, Commercial/business substance Test, "Look at" Principle Test, Investment Participation Test, Time duration Test, Business operations Period in India Test, Generation of taxable revenues in India Test, Scheme and Domin....... + More

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• 2019 (12) TMI 534 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI
  
  Accrual of income - offshore supply of equipments and materials etc. including supply of spares - DTAA between India and Japan - Scope of the term "a transaction" u/s 245N for advance ruling - the property in the goods and the title had passed outside India and the payment was also received in foreign currency outside India. - The Bill of Lading named JSW as the consignee of the goods and the commercial invoice was drawn by the applicant on JSW. Further, the Marine Insurance Policy was taken by the purchaser on its own for all the equipments supplied by the applicant under the contract for any loss/damage during transit after FOB delivery on the basis of INCOTERMS 2000. Held that:- In view of the above interpretation of a singular word as given by the various Courts under Income Tax Act as well as other Acts, it is crystal clear....... + More

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• 2019 (11) TMI 1585 - AUTHORITY FOR ADVANCE RULINGS (INCOME-TAX)
  
  Advance ruling - Income accrued in India - applicant liable to tax in respect of the proposed receipt of equity shares of MTIN under the Double Tax Avoidance Agreement entered into between India and Switzerland ? - tax avoidance arrangement - transfer pricing provisions Applicability - whether the proposed share transfer transaction results in any taxable income? - shares of Indian Company MTIN or asset situated in India - whether MTH-Swiss is required to deduct any tax under section 195 of the Act in relation to the proposed contribution of shares of MTIN to the applicant ? - HELD THAT:- HELD THAT:- It is not really correct in contending that if the assessee has not reported any income from a particular international transaction, the arm's length price adjustment cannot compute the same. No movement of consideration between AEs is no....... + More

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• 2019 (11) TMI 1580 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI
  
  Advance ruling u/s 245(Q) (1) - Income accrued in India - non-resident applicant was carrying on its own business through a fixed place of business in India or not - holding - subsidiary Company relation - India-Japan DTAA - amount received/receivable by the Applicant i.e. Honda Motor Co., Ltd. from HSCI as a consideration for offshore supply of raw material/components/capital goods and CR-V cars - whether the Applicant i.e. Honda Motor Co., Ltd. would be considered to have a permanent establishment ('PE') in India by reason of its business transaction and related activities with Honda Siel Cars India Limited ('HSCI'), under the provisions of India-Japan DTAA? - Whether whether HSCI would be liable to withhold taxes under section 195 of the Act on the payments to be made by HSCI towards the offshore supplies made by the Ap....... + More

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• 2019 (10) TMI 1399 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI
  
  Advance ruling Application - Income accrued in India - holding - subsidiary company relations - nature of income and taxability of the amount received - admissibility on the ground that several aspects of illegality of the agreements entered between the two parties and also the applicability of Section 60 of the Act were not considered - BP Israel is having a wholly owned subsidiary BP USA Inc ("BP USA") in the United States and has received certain payments from Ranbaxy India in connection of marketing of the generic drug in the USA market - amount due/received from Ranbaxy Laboratories Limited is in the nature of 'business profits' and not chargeable to tax in India under the provisions of the Act in the absence of Business Connection in India as per section 9(1)(i) of the Act or under the provisions of Article 7 read ....... + More

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• 2019 (10) TMI 1397 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI
  
  Eligibility of Advance ruling - Income taxable India - Double Taxation Avoidance Agreement signed between India and Finland ('India-Finland Tax Treaty') - whether amount received by the Applicant from Valmet Chennai and Valmet Automation, for reimbursement of third party cost incurred for providing IT support services without any income element embedded therein, would not be chargeable to tax in India? - HELD THAT:- Matter was selected for scrutiny to examine the Transfer Pricing parameter and the accounting of tax credit available in 26AS. No evidence has been brought on record to establish that the Assessing Officer had raised any specific question on the taxability of IT service agreement of the applicant with Valmet Chennai and/or Valmet Automation. A notice u/s 142(1) dated 01/04/2001 (same date as filing of present applicati....... + More

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• 2019 (8) TMI 1643 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI
  
  Advance ruling - Income accrues or arises in India in respect - offshore supply contract undertaken in as much as the property in the goods and the title passes outside India and the payment was also received in foreign currency outside India - India-Japan DTAA - taxability of the amounts received/receivable by Toshiba from MUNPL for Offshore supply of equipments and materials etc. under offshore contract - Applicant has submitted that the work under first contract in connection with offshore supply of equipment was executed wholly from outside India and the Applicant had not established any project office or any other office in India in connection with the work under the first contract - Whether the transfer of title in goods was outside India? - Whether the payment was received outside India? HELD THAT:- On the evidences as available, w....... + More

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• 2019 (8) TMI 1641 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI
  
  Advance ruling - applicability of capital gains tax in the hands of the shareholders on its conversion from company into LLP - Transfer of shares within the meaning of section 2(47) - whether the computation provision under section 48 of the Act are workable and capable of being implemented, or whether the said provisions would breakdown and fail? - HELD THAT:- Whether transfer? - We find from perusal of the 'Memorandum' explaining the purpose and intent behind the enactment of sub-section (xiiib) to Sec. 47, that prior to its insertion, the 'transfer' of assets on conversion of a company into a LLP attracted levy of "capital gains" tax. The legislature vide the Finance Act, 2010 introduced Sec. 47(xiiib) on the statute, with the purpose that the transfer of assets on conversion of a company into a LLP in accorda....... + More

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• 2019 (4) TMI 67 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI
  
  Withdrawal of application for Advance ruling - HELD THAT:- Since the applicant is a non-resident, there is no bar in law preventing the Assessing Authority from passing an assessment order and the ITAT from deciding the appeal carried therefrom. Reference can be made to Section 245RR stating No income-tax authority or the Appellate Tribunal shall proceed to decide any issue in respect to which an application has been made by an applicant, being a resident, under sub-section(1) of Section 245Q. We also notice that the DR has no objection to the withdrawal of this application. Application is allowed to be withdrawn and is disposed off as ‘withdrawn’.

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• 2019 (3) TMI 1312 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI
  
  Admission of application before AAR - whether issue pending before any income tax Authority, or Appellate Authority or any Court - allegation of tax avoidance - taxable as AOP or as separate entity - HELD THAT:- If we read both the reports together, it is apparent that the only objection raised by the Department appears to be regarding alleged tax avoidance. We asked Ld. DR to show us any material in support the plea of tax avoidance. However, at this stage he was unable to furnish any such material. We must note that this matter has been adjourned at least on two occasions. Hence it is not possible to adjourn it any further. We must also note that Ld.FCA for the applicant has strenuously objected to the Department’s case of tax avoidance. In the circumstances, the application will have to be admitted keeping the question of alleged tax avoidance open.

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