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Income Tax - Advance Ruling Authority - Case Laws

Showing 61 to 80 of 362 Records

  • 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

  • 2012 (8) TMI 781

    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, t....... + More

  • 2012 (8) TMI 780

    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

    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

  • 2012 (8) TMI 746

    India Netherlands DTTA - contract for supply of machinery, spare and wearing parts and technical documentation - chargeable to tax u/s 195 of Income-tax Act, 1961 OR as per Article 12 para 5 read with para 6.(a) of the DTAA - Held that - No dispute to the fact that the two contracts were entered into the same day and on going through them, it is clear that the contract was neither for sale of property simplicitor nor for erection and service conn....... + More

  • 2012 (8) TMI 745

    Double Taxation and Prevention of Fiscal Evasion with the Swiss Confederation - Partnership agreement with Switzerland company - residential status of partners - Held that - As far as the partners are concerned, they are not the recipients of the income. Their right is only to share the profits of the partnership. Since they cannot be said to receive any income from Siemens India Limited on the basis of the agreement relied on, it cannot be said ....... + More

  • 2012 (8) TMI 744

    Off-shore supplies & services - application by the Revenue for rectifying mistake apparent from the ruling pronounced by the Authority - Held that - Going through the ruling rendered in CTCI Overseas Corpn. Ltd., In re 2012 (2) TMI 75 - AUTHORITY FOR ADVANCE RULINGS it is seen that there is a clear omission to consider the impact of the finding that the consortium which has been entrusted with the contract and of which one of the members was ....... + More

  • 2012 (8) TMI 743

    India Srilanka DTAA - Capacity Sales Agreement - whether the amounts payable by the applicant to SLT (Sri Lanka) under the terms of the Agreement would be in the nature of royalty ? - Held that - As taking several adjournment by the assessee and unable to submit the Consortium agreement, thus without understanding the right of the grantor of the right to the applicant, it would not be possible to rule on the questions raised satisfactorily - as i....... + More

  • 2012 (8) TMI 742

    Transmission, Wheeling & SLDC Charges - Whether TDS provisions u/s 194J or 194C will apply ? - Held that - According to the agreement entered into by the applicant with RVPN and from a survey of the duties and obligations of RVPN viz-a-viz the applicant, it is not possible to accept the argument that for maintaining proper and regular transmission of electrical energy, no rendering of technical services is involved - It is not a mere case of ....... + More

  • 2012 (8) TMI 741

    India and Saudi Arabia DTAC - Construction and Maintenance Agreement - assessee made the payments to Saudi Telecom Limited ( STC ) under the terms of the EIG Capacity Transfer Agreement, towards acquisition of the EIG capacity - Held that - The right to use in this case to access the particular segment of a larger system to use the capacity of the system powered by the equipments of the whole system and under paragraph 3 of Article 12 of the DTAC....... + More

  • 2012 (8) TMI 623

    Merger with the parent company - Article 8 of the Swiss Merger Act - the applicant had set up a wholly owned subsidiary in India of Switzerland company - Held that - As the merger and consequent transfer of all assets and liabilities did not generate any gain & on a merger, the transferor is effaced. The transaction undertaken is apparently one sanctioned by Swiss law. The gain if any in this case is not determinable within the scope of secti....... + More

  • 2012 (8) TMI 622

    India Mauritius DTAC - buy back of shares from Indian subsidiary/applicant by AWIL United Kingdom - taxability - Held that - No adequate material has been disclosed to justify a finding that the applicant or its principal has resorted to the devising of a scheme for avoidance of tax. It may be true that the applicant was incorporated in Mauritius and the investment made through it for acquiring shares of the Indian company to take advantage of th....... + More

  • 2012 (8) TMI 466

    DTAC between India and USA - secondment of the employees by the U.S. Principal based on the U.S. principal s global mobility policy to applicant being fully owned Indian subsidiary - chargeability to tax of secondment charges paid by Indian subsidiary to its US Principal which applicant contends to be reimbursement of charges - taxability of payroll processing charges under relevant DTAA - withholding of taxes - Held that - It is observed that se....... + More

  • 2012 (8) TMI 465

    India-Mauritius DTAA chargeability to tax of the proposed transaction of sale of shares of GSKAPL, the Indian company, to GSK Pte. Singapore by applicant company being Mauritius resident and part of GSK group Held that - It is observed that shares were held by the applicant from the year 1996 and were held as an investment. Hence, it is ruled that the shares held would be considered as capital asset - Taxability of capital gains arising from tran....... + More

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