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Income Tax - Advance Ruling Authority - Case Laws

Showing 41 to 60 of 352 Records

  • 2014 (5) TMI 628 - AUTHORITY FOR ADVANCE RULINGS

    In re: Oxford University Press

    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 - AUTHORITY FOR ADVANCE RULINGS

    Endemol India Private Limited Mumbai Versus Commissioner Concerned : Commisioner of Income-tax-XI, Mumbai

    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 - AUTHORITY FOR ADVANCE RULINGS

    Endemol India Private Limited Mumbai Versus Commissioner of Income-tax-XI, Mumbai

    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 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI

    IN RE : Mrs. Smita Anand

    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 - AUTHORITY FOR ADVANCE RULINGS

    Re: Booz & Company (Australia) Pvt. Ltd.

    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 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI

    IN RE : Trade Circle Enterprises LLC

    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 - AUTHORITY FOR ADVANCE RULINGS

    Re: LS Cable & System Limited

    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 - AUTHORITY FOR ADVANCE RULINGS

    Re: LS Cable & System Limited

    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 - AUTHORITY FOR ADVANCE RULINGS NEW DELHI

    Re: Aircom International Limited

    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 - AUTHORITY FOR ADVANCE RULINGS NEW DELHI

    Re: J & P Coats Limited

    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 - AUTHORITY FOR ADVANCE RULINGS

    Endemol India Private Limited, Mumbai Versus Commissioner of Income-tax-XI, Mumbai

    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 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI

    In re : Mitsubishi Corporation, Japan

    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 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI

    In re : Endemol India (P.) Ltd.

    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 - AUTHORITY FOR ADVANCE RULINGS, NEW DELHI

    In re: Eruditus Education (P.) Ltd.,

    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 - AUTHORITY FOR ADVANCE RULINGS

    Hyosung Corporation, Korea Versus CIT-DR (AAR) and ADIT, (IT) Delhi

    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 - AUTHORITY FOR ADVANCE RULINGS

    CTCI Overseas Corporation Ltd., In re

    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 - Authority for Advance Rulings

    ZD, In re

    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


  • 2012 (8) TMI 781 - AUTHORITY FOR ADVANCE RULINGS

    Infosys Technologies Ltd., In re

    India and Australia DTAA - applicant acquired 100 equity of an Australian company - whether the payments made to Infosys Australia for the sub-contract work is chargeable to tax in India, OR under the DTAC - Held that - The source of income of Infosys Australia has to be fixed as India as no services are performed in India by Infosys Australia the source could be the payer. It cannot be held under the circumstances, on the materials available, th....... + More


  • 2012 (8) TMI 780 - AUTHORITY FOR ADVANCE RULINGS

    IC, In re

    Taxability on the Settlement Amount payable under the Stipulation pursuant to the judgment and Final approval of the US Court - whether the applicant is required to deduct income tax u/s 195 at the time of deposit of the Settlement Amount into the Initial Escrow Account to the final Escrow Account - Held that - Under the terms of the settlement subsequently approved by the Court,three stages in this transaction of IC (Indian Company), First, when....... + More


  • 2012 (8) TMI 747 - AUTHORITY FOR ADVANCE RULINGS

    Mahindra - BT Investment Company (Mauritius) Ltd., In re

    Multiparty Option Agreement - an outstanding obligation on the part of Mahindra-British Telecommunications Ltd. (now, Tech Mahindra) to allot shares to SBC Services Incorporated, a US company (now AT&T Limited) would have stood in the way of Tech Mahindra making a public issue - public issue - denial of ruling - Held that - If the right to exercise the option remained outstanding, there could not have been a public issue. So the share purchase ag....... + More


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