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Income Tax - Advance Ruling Authority - Case Laws

Showing 21 to 40 of 353 Records

  • 2016 (9) TMI 341 - AUTHORITY FOR ADVANCE RULINGS NEW DELHI

    TDS u/s 195 - Whether the Settlement Amount payable pursuant to the Settlement Agreement to Aberdeen Asset Management PLC, United Kingdom ( Aderdeen ), will be regarded as sum chargeable to tax under the provisions of the Act, as referred to under Section 195 thereof? - Held that - As relying on the ruling pronounced in In Re Aberdeen Claims Administration Inc. and Aberdeen Asset Management Plc. 2016 (1) TMI 793 - THE AUTHORITY FOR ADVANCE RULING....... + More


  • 2016 (9) TMI 164 - AUTHORITY FOR ADVANCE RULINGS NEW DELHI

    Taxability in India - amounts received/receivable by the applicant from Larsen & Toubro towards offshore supply of goods and materials - DTAA between India and Singapore - whether the contract is divisible into offshore supply of goods and materials and services rendered, whether obligations under the work as per the contract are distinct, i.e. whether off shore supply is an independent scope of work in the contract? - PE in India - Held that....... + More


  • 2016 (9) TMI 163 - AUTHORITY FOR ADVANCE RULINGS NEW DELHI

    Taxability as a result of amalgamation - A foreign company has a branch in India holding shares in India company - Determination of the fair market value of shares of SSBS - Held that - Explanatory Notes to Finance Act 1967 clarifies that tax liabilities are attracted in the case of both amalgamating company and shareholders. But even if such cases are treated transfer within the meaning of section 2(47) of the Act, the important question is whet....... + More


  • 2016 (9) TMI 162 - AUTHORITY FOR ADVANCE RULINGS NEW DELHI

    Capital gain on transfer of shares - Tax liability in India - India-Mauritius DTAA - Held that - This is a matter of fact and can be examined from share purchase agreement and other documents filed by the applicant. Sinshei Bank is a party to, the share purchase agreement because it is the sponsor and settler of the mutual fund in India and as required under the mutual funds regulations, Sinshei Bank Ltd. executed a trust deed dated 16. 7.2008 wi....... + More


  • 2016 (9) TMI 119 - AUTHORITY FOR ADVANCE RULINGS NEW DELHI

    Income taxable in India - nature of activities carried on by the Applicant, which is a Singapore based company and a non-resident - P.E. in India - Held that - The claim of the applicant more particularly is that out of three years, in only one year, there is more than 183 days of working. On this basis, the applicant wanted to know his tax liability for the years where it has not exceeded 183 days. The Department has filed its reply on dated 11........ + More


  • 2016 (5) TMI 1341 - AUTHORITY FOR ADVANCE RULINGS

    Applicability of section 44BB - Profits derived by the installation permanent establishment for executing contract awarded by Indian Oil Corporation Limited (IOCL) for installation of SPM systems - whether assessable to tax in India as per the provisions of section 44BB of the Income-tax Act, 1961 ? - Held that - We find that in this case the applicant had entered into two separate contracts with IOCL and L&T respectively. As regards contract wit....... + More


  • 2016 (1) TMI 814 - THE AUTHORITY FOR ADVANCE RULINGS NEW DELHI

    Taxability of Settlement amount - TDS u/s 195 - Settlement Fund payable under the Stipulation to the Qualified Settlement Fund - whether will be regarded as sum chargeable under the provisions of the Act in the hands of the QSF? - For the purposes of deducting tax at source under Section 195 of the Act on the transfer of the Settlement Amount to the QSF, whether Satyam can take into account the chargeability of the Settlement Amount in the hands ....... + More


  • 2016 (1) TMI 813 - THE AUTHORITY FOR ADVANCE RULINGS NEW DELHI

    Consideration received under the Change Order - whether is in the nature of business profits? - Taxability of income - providing Floating Production Storage and Offloading (FPSO) - Fabrication and installation of new living quarters onboard the FPSO facility and procurement and installation of Heating, Ventilation Air Conditioning system ( HVAC ) system onboard the living quarters - Major work was done outside India. - Held that - The considerati....... + More


  • 2016 (1) TMI 793 - THE AUTHORITY FOR ADVANCE RULINGS NEW DELHI

    Taxability of Settlement amount received - trading business or capital receipts - Settlement Amount to be received by Aberdeen US as trustee for the Claims trusts from Satyam - Held that - The nature of settlement amount is of capital receipt and it cannot be categorized as income. Further this amount has been received against surrender of right to sue which cannot be considered for the purpose of capital gains under section 45 of the Income-tax ....... + More


  • 2016 (1) TMI 792 - THE AUTHORITY FOR ADVANCE RULINGS NEW DELHI

    Supply management service fees received - is in the nature of Fees for Technical Services or royalties within the meaning of the term in Article 13 of the India-UK double tax avoidance agreement ( India-UK treaty )? - concept of make available - Held that - The objection of the Revenue that the agreement entered into by the applicant with CTIL is a scheme for tax avoidance is without any merits. To say that the applicant has entered into contract....... + More


  • 2016 (1) TMI 791 - THE AUTHORITY FOR ADVANCE RULINGS NEW DELHI

    Investment in equity shares of Dow Agrosciences India Private Limited - whether would be considered as capital asset under section 2(14) of the Act? - whether capital gains arising from the proposed transfer of shares of DAS India by the Applicant to DAS Singapore (a company proposed to be incorporated in Singapore), would be subject to tax in India? - Held that - There is no material before us to hold that the applicant has a PE in India and the....... + More


  • 2015 (12) TMI 840 - AUTHORITY FOR ADVANCE RULINGS

    Taxability of income - Whether activities carried on by the Applicant, which is a Singapore based company and a non-resident as per provisions of section 6(3) the Applicant can be held to have earned any income taxable in India from its activities of execution of Installation Project ? - Held that - Since the project executed by the applicant in India for Brahmaputra continued only for 178 days in a fiscal year and as the duration of the project ....... + More


  • 2015 (12) TMI 635 - THE AUTHORITY FOR ADVANCE RULINGS NEW DELHI

    Tds on penalty amount - whether the Penalty Amount payable pursuant to the Final Judgment/Decree of the US Court and paid to the Government of USA/US Court would be liable to tax deduction at source under the provisions of the Income-tax Act, 1961? - Held that - It is trite law that unless the payment made attracts the tax under the Income Tax Act, there would be no liability to deduct tax under Section 195 of the Income Tax Act. A penalty ordere....... + More


  • 2015 (10) TMI 954 - AUTHORITY FOR ADVANCE RULINGS

    Taxability of income - amount of service fee received/receivable by the applicant from Usha International Limited in terms of Agreement dated 16.11.2012 for providing services in connection with procurement of goods by Usha International Limited from vendors in China and other related services provided in China - whether is taxable in India and the applicant is liable to pay tax thereon in India? - Double Taxation Avoidance Agreement between Gove....... + More


  • 2015 (8) TMI 457 - AUTHORITY FOR ADVANCE RULINGS

    Taxability of the income generated by fees for technical services (FTS) - applicant relies on DTAA between India and Belgium and also the DTAA between India and Portugal and, since the Portugal Treaty goes beyond the Treaty in between India and Belgium as per the protocol the applicant will be entitled to take the benefit of Portugal Treaty also - Held that - We examined the application threadbare. The three questions which have been asked do not....... + More


  • 2015 (8) TMI 456 - AUTHORITY FOR ADVANCE RULINGS

    Non informing about the application filed before AAR - First objection of revenue that after filing the application when the matter proceeded before the Assessing Officer on the basis of the return filed by the applicant for those proceedings the Assessing officer was not informed about the applicant having filed the present application before this Authority - Held that - Admittedly, the applicant is a non-resident Indian (NRI). Considering that ....... + More


  • 2015 (8) TMI 136 - AUTHORITY FOR ADVANCE RULINGS

    India-UK DTAA - Compensation received for providing Management Services - Whether is not in the nature of Fees for Technical Services (FTS) under Article 13 of India-UK Tax Treaty? - According to the Revenue the applicant is providing management consultancy through the analysis of existing organizational problems and development of plans for improvement - Held that - The services under agreement No.1 relate to review by GD and general guidance gi....... + More


  • 2015 (8) TMI 135 - AUTHORITY FOR ADVANCE RULINGS

    Fees for technical services under Article 12(3)(b) of the Agreement between the Government of the Republic of India and the Government of Ireland - whether payments received by the Applicant would be characterized as royalty under Article 12(3)(a) of the India-Ireland Treaty? - Permanent Establishment ( PE ) - whether the payments received by the Applicant for the SkillSoft Products would be subject to withholding tax in accordance with the prov....... + More


  • 2014 (5) TMI 631 - AUTHORITY FOR ADVANCE RULINGS

    Withholding of Tax u/s 195 of the Act Purchase of equity shares LTCG arising u/s 112(1) of the Act Whether the tax is required to be withheld by the Applicant u/s 195 of the Act on purchase of equity shares of Patni Computer Systems Ltd, being listed security, from iSolutions, Inc. USA of the amount of long term capital gains arising to iSolutions, Inc. as per the proviso to section 112(1) of the Act - Held that - Following Cairn UK Holdings Limi....... + More


  • 2014 (5) TMI 630 - AUTHORITY FOR ADVANCE RULINGS

    Requirement to deduct TDS u/s 192 of the Act Contribution made to superannuation fund as perquisite Held that - The applicant does not get a vested right at the time of contribution to the fund by the employer - The amount standing to the credit of the funds like the pension and fund account, social security of medical or health insurance would continue to remain invested till the assessee becomes entitled to receive it - The vesting right to rec....... + More


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