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Income Tax - Advance Ruling Authority - Case Laws

Showing 41 to 60 of 362 Records

  • 2015 (12) TMI 840

    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

    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

    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

    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

    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

    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

    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

    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

    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


  • 2014 (5) TMI 629

    Payment made for management services DTAA between India and France - the term make available is not figuring in the treaty - Whether the payment made by Steria for the management services provided by Groupe Steria SCA will not be taxable in India in the hands of Steria France and whether the applicant will be liable to withhold tax as per the provisions of Section 195 of the Act from the payments made / to be made to Steria France under the Manag....... + More


  • 2014 (5) TMI 628

    Requirement to deduct TDS - India-Sri Lanka DTAA - Monthly remuneration of retainer fees for services rendered Reimbursement of various expenses Held that - The services rendered are basically for promotion of sales and brand name of the applicant in Sri Lanka - they are basically sales promotion - Ms Geetha was designated as resident executive for Sri Lanka operating from Colombo - The job description fits in more with a marketing executive than....... + More


  • 2014 (4) TMI 249

    Nature of Expenses Fees for technical services or not Article 12 of DTAA between India and Netherlands - Whether the payments made by the applicant to Endemol Holding for availing routing administrative services under the terms of the Consultancy Agreement would be in the nature of Fees for Technical Services (FTS) Held that - Nature of the services listed in Schedule 1 to the Management Consultancy Agreement require technical knowledge, experien....... + More


  • 2014 (2) TMI 902

    Nature of services provided - Existence of Permanent Establishment DTAA between India and Brazil - Held that - The services provided by the non-resident companies to the applicant company are line production services it is been held in the applicant s own case that the payments of similar nature are specifically characterized as work for the purpose of section 194C by Explanation to that section thus, following the same ruling, the payments made ....... + More


  • 2014 (2) TMI 901

    Determination of Residential status u/s 6 of the Act - Taxability of the receipts Held that - When the assessee has come to India after leaving his employment outside India, the Explanation (a) to section 6(1)(c) will not be applicable - The total stay in India of the applicant for the preceding four years is for a period amounting to more than 365 days and total stay in India for the FY 2010-11 is for a period amounting in all to 119 days which ....... + More


  • 2014 (2) TMI 802

    Permanent Establishment Chargeability of payments received u/s 9(1)(vii) r.w section 115A and 44DA of the Act - Whether the payments received/receivable in connection with the provision of services of technical/professional personnel to Booz India is chargeable to tax in India as FTS under section 9(1)(vii) read with section 115A as well as Section 44DA of the Act in the absence of fixed place PE in India - Held that - The OECD does not expressly....... + More


  • 2014 (2) TMI 749

    Admission of the application u/s 245R(2) of the Act - proposed setting up of the subsidiary and the partnership firm - Allowability of deduction u/s 80IA(4)(i) of the Act Held that - The applicant Umesh H Ashar is an individual whereas the statement of facts mentions the applicant as a company registered in UAE - There is no transaction or proposed transaction with the Indian companies mentioned - In order to bring in the question within the scop....... + More


  • 2014 (2) TMI 748

    Admission of the application under Section 245R(2) of the Act - Whether the amounts received/receivable for offshore supply of Equipments & Materials is liable to tax in India under the provisions of the Income-tax Act, 1961 and/ or the DTAA between India and Korea Held that - Relying upon Hyosung Corporation, Korea Versus CIT-DR (AAR) and ADIT, (IT) Delhi 2013 (8) TMI 487 - AUTHORITY FOR ADVANCE RULINGS - Only when the issues are shown in th....... + More


  • 2014 (2) TMI 747

    Admission of the application under Section 245R(2) of the Act - Whether the amounts received/receivable for offshore supply of Equipments & Materials is liable to tax in India under the provisions of the Income-tax Act, 1961 and/ or the DTAA between India and Korea Held that - Relying upon Hyosung Corporation, Korea Versus CIT-DR (AAR) and ADIT, (IT) Delhi 2013 (8) TMI 487 - AUTHORITY FOR ADVANCE RULINGS - Only when the issues are shown in th....... + More


  • 2014 (1) TMI 608

    Admissibility of the application - Held that - Only when the issues are referred in the return and notice under section 143(2) is issued, the question raised in the application will be considered as pending for adjudication before the Income-tax Authorities - In the case of assessee, return of income was filed before filing application to the Authority for Advance Rulings - Notice under section 143(2) was issued after the application was filed be....... + More


  • 2014 (1) TMI 607

    Admissibility of application u/s 245R - Held that - Only when the issues are shown in the return and notice under section 143(2) is issued, the question raised in the application will be considered as pending for adjudication before the Income-tax Authorities - In the case of assessee company - Not only return of income was filed but even notices under section 143(2) and 142(1) were already issued before filing of the application - Return of inco....... + More


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