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Income Tax - Advance Ruling Authority - Case Laws

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• 2021 (3) TMI 1041 - AUTHORITY FOR ADVANCE RULINGS — NCR BENCH (INCOME-TAX)
  
  Income accrued in India - Withholding of tax in India - vessel engaged in seismic survey at high sea constitutes a fixed place permanent establishment - Whether the sum paid by the applicant to the vessel providing company ("VPC") under global usage bareboat charter agreements ("BBC Agreements") could be said to accrue or arise or deemed to accrue or arise in India under the provisions of the Income-tax Act, 1961 and, therefore, subject to withholding tax in India ? - whether the sum paid by the applicant to the VPC's under the global usage BBC agreements are taxable in India under the provisions of section 44BB ? - sum paid or to be paid by the applicant to VPC's under global usage BBC agreements be construed to be in the nature of "Royalty" under section 9(1)(vi) - HELD THAT:- When we examine the fa....... + More

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• 2021 (3) TMI 334 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI
  
  Advance ruling - Taxability of transfer of shares in an Indian company - Capital gains tax in India - India-Singapore DTAA - sale of shares held by Company tax resident of Singapore ("BG Asia" or "Seller") in Gujarat Gas company Limited ("GGCL "), an Indian company whose shares are listed on recognized stock exchanges in India, to a buyer, , a company incorporated in India (herein after referred to as "the Buyer - whether the LOB conditions as prescribed in Article 3 of the Protocol are satisfied in this case? - HELD THAT:- Whether the affairs of BG Asia were arranged with the primary purpose to take advantage of the benefit in Article 1 of the Protocol? - In pursuance to the general business policy decision to divest non-core business interest, the Board of Directors of BG Asia had passed a resolution d....... + More

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• 2021 (3) TMI 333 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI
  
  Advance ruling application u/s 245R - Amount received/receivable under Purchase Order in relation to offshore supplies of High Efficiency Traction Motors ('HETMs') from a port in Japan to DMRC in India - liability to tax in India under the provisions of the Act and/ or the Agreement for Avoidance of Double Taxation between India and Japan ('the Treaty') - only objection of the Revenue is that the transaction was designed prima-facie for avoidance of tax - CIT has contended that there was a business connection of the applicant in India which constitutes Permanent Establishment and an appropriate profit needs to be attributable to the P.E. in India. Therefore, the transaction was designed for avoidance of tax - HELD THAT:- We do not find any design to avoid tax by any illegal or improper means. The submission of the Revenue ....... + More

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• 2021 (3) TMI 204 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI
  
  Advance ruling - tax liability u/s 115-O - application of beneficial provision of India-Singapore DTAA in respect of DDT on dividend paid/payable to non-resident shareholder - transaction was designed prima-facie for avoidance of tax - whether the Dividend distribution tax (‘DDT’) paid/payable by Comstar Automotive Technologies Private Limited (Comstar or the Applicant or the Company) under the provisions of Section 115-O on dividend paid/payable to Singapore VII Topco III Pte. Ltd. ('Singapore Topco') and Comstar Mauritius Limited ('Comstar Mauritius') is in substance and effect, a tax on dividends? - Whether Applicant, being a resident of India, is entitled to apply the lower tax rate of 10% provided under Article 10 of India-Singapore DTAA' and 5% under Article 10 of India-Mauritius DTAA' in respect ....... + More

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• 2021 (3) TMI 21 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI
  
  Advance ruling application 245Q(1) - Management Service Agreement ("MSA") to its subsidiaries - rendering of technical/consultancy services - whether those services 'make available' the technology to the recipient - Applicant is a company incorporated in England and Wales and is a non-resident entity - Applicant, has entered into a Management Service Agreement ("MSA") with its subsidiaries including Aircom India, effective from 01st July, 2007 whereby the Applicant provides various Management Support Services to Aircom India with a view to rationalize and standardize the business conducted by Aircom India in India in accordance with the international best practices - Whether services specified under the MSA would be in the nature of "Royalty" within the meaning of the term in Article 13 of the India-U....... + More

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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 (3) TMI 1325 - AUTHORITY FOR ADVANCE RULINGS — MUMBAI BENCH (INCOME-TAX)
  
  Income deemed to accrue or arise in India - Capital gain on sale of shares - can section 9(1)(i) at all be applied and tax charged on the transaction, in the absence of the requisite rules having been framed for the purposes of implementing section 9(1)(i) of the Income-tax Act, 1961 as on the closing date ? - withhold tax u/s 195 on acquisition of shares - HELD THAT:- In this case, the shares of STC (USA) held by the THLPV, solely as representative for the holders of securities of STC (including certain members of the applicant), have entered into an agreement and plan of merger for the transfer of its entire shareholding to STC, Harman International Industries Incorporated, the buyer. The share transaction, in this case is between two non-resident entities STC USA and STG Group involving the shares of STC. The said transaction between t....... + More

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• 2020 (3) TMI 1313 - AUTHORITY FOR ADVANCE RULINGS — MUMBAI BENCH (INCOME-TAX)
  
  Income accrues or arises in India - contention of the assessee is that the sum would not be taxable since the shares of AIS do not derive their value substantially from asset located in India - share in a company incorporated outside India shall be deemed to be situated in India if the share or interest derives, directly or indirectly, its value "substantially" from the assets located in India - As the shares of AIS directly and indirectly derive less that 50 per cent. of their value from assets located in India, whether the income arising to the persons specified in Annexure III from the trans fer of shares in AIS to the applicant would be subject to tax in India ? - whether foreign companies cannot be assessed to tax under section 115JB of the Act? - whether Explanation 6 and Explanation 7 inserted by the Finance Act, 2015 to ....... + More

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• 2020 (2) TMI 1483 - AUTHORITY FOR ADVANCE RULINGS—MUMBAI (INCOME-TAX)
  
  Diversion of income by over- riding title - Taxability of Regulatory assets under approval [RAUA ] retained while transferring the generation, transmission and distribution (GTD) undertaking - Whether the regulatory assets under approval (RAUA) which will be recovered by Adani Electricity Mumbai Limited (AEML) in trust for and on behalf of Reliance Infrastructure Limited (RInfra) will not be considered as income of AEML as and when sanctioned/recovered by it ? - HELD THAT:- There is a difference between an amount which a person is obliged to apply out of this income and an amount which by the nature of obligation cannot be said to be part of the income of the assessee. Where by an obligation, income is diverted before it reached the assessee, it is deductible ; but where the income is required to be applied to discharge an obligation afte....... + More

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• 2020 (2) TMI 1482 - AUTHORITY FOR ADVANCE RULINGS—MUMBAI (INCOME-TAX)
  
  Characterization of income - receipt by the applicant from the Indian subscribers and customers for e-books/e-journals/e-articles -TDS u/s 195 - Whether taxable as 'Royalty' as per section 9(1)(vi) and article 12 of the Double Tax Avoidance Agreement (the DTAA) or as 'business income' under section 28 of the Act and article 7 of the DTAA between India and Netherlands - HELD THAT:- One has to first appreciate that it is scientific experience of the recipient of any consideration and not the scientific experiences contained in the goods or services transferred by payee. In the present case the applicant is compiling and collating books, articles or journals relating to science but the applicant are not transferring any scientific experience to the subscriber. The OECD commentary suggests that the work "scientific experi....... + 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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