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Income Tax - Advance Ruling Authority - Case Laws

Showing 41 to 60 of 355 Records

  • 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


  • 2013 (12) TMI 1169

    Amount paid for production of television programme whether consitute fee for technical services - Held that - As per Article 7 of the India-Singapore Tax Treaty - The profits of an enterprise of a Contacting State shall be taxable only in the State except if the profits of the enterprise are directly or indirectly attributable to the permanent establishment in the other state - The services of foreign company were utilized and payment for the ser....... + More


  • 2013 (12) TMI 1118

    Admission of application for advance ruling - Determination of status of assessee - Independent company or AOP - On Shore Services Contract - offshore supply of all goods - Held that - mere filing of return does not attract bar on the admission of the application as provided in section 245R(2) of the Act. We are of the view that only when the issues are shown in the return and notice under section 143(2) is issued, the question raised in the appl....... + More


  • 2013 (12) TMI 1117

    Taxability of payments made towards line production services - shooting outside India for the show Wipe Out - Nature of payment - Fee for Fees for Technical services ( FTS ) or Royalty - withholding tax u/s 195 - non-fiction format show Bigg Boss (Big Brother) and has also other reality shows in India such as Fear Factor - Khatron Ke Khiladi etc. - Held that - The payments made by the applicant towards line production services provided by Endemol....... + More


  • 2013 (10) TMI 20

    Fee for Technical services - DTAA with Singapore - Section 9(1)(vii) of the Income tax - fee paid for training, in-class teaching and on-line teaching - Whether the payments made by the applicant to INSEAD for various services under the terms of the programme partnership agreement is in the nature of Fees for Technical Services within the meaning of the term in Article 12 of the Convention between the Govt. of Republic of India and the Govt. of R....... + More


  • 2013 (8) TMI 487

    Bar provided in section 245R(2) of the Income Tax Act for filing application before Advance Rulings Held that - As per decision in the case of Sepco III Electric Power Construction Corporation, In re (No.1). 2011 (8) TMI 213 - AUTHORITY FOR ADVANCE RULINGS , where a return has been filed by the applicant for advance ruling and notice under section 143(2) was issued, the matter shall be treated to be pending before the Assessing Officer, so that a....... + More


  • 2013 (7) TMI 586

    Jurisdiction of authority - Advance ruling - Offshore supplies - Authority held that applicant not entitled to relief u/s 90(2) - Held that - While dealing with an application under Rule 19 it is not permissible to re-frame the questions or issues already framed and/or to add further questions - it is not legally permissible to decide new questions which were not originally formulated or adjudicated. That would virtually mean reopening of host of....... + More


  • 2013 (6) TMI 216

    Minimum Alternate Tax (MAT) - Section 115JB - Whether applicable to foreign company - applicability of MAT on capital gain exempt u/s 10(38) - Held that - Normally, when the charging provision itself indicates how to deter-mine the chargeable income and the rate at which it is to be taxed, one cannot resort to the so-called machinery provision to nullify the effect of the charging provision. Here, the requirement of the machinery provision, (if s....... + More


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