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Income Tax - Advance Ruling Authority - Case Laws

Showing 61 to 80 of 352 Records

  • 2012 (8) TMI 746 - AUTHORITY FOR ADVANCE RULINGS

    HESS ACC Systems B. V.. In re

    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 - AUTHORITY FOR ADVANCE RULINGS

    Schellenberg Wittmer, In re

    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 - AUTHORITY FOR ADVANCE RULINGS

    CTCI Overseas Corpn. Ltd., In re

    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 - AUTHORITY FOR ADVANCE RULINGS

    Dishnet Wireless Ltd., In re

    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 - AUTHORITY FOR ADVANCE RULINGS

    Ajmer Vidyut Vitran Nigam Ltd., In re

    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 - AUTHORITY FOR ADVANCE RULINGS

    Dishnet Wireless Ltd., In re

    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 - AUTHORITY OF ADVANCE RULINGS

    Credit Suisse (International) Holding AG Versus Director of Income-tax (International Taxation)

    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 - AUTHORITY OF ADVANCE RULINGS

    Armstrong World Industries Mauritius Multiconsult Limited Versus Director of Income-tax (International Taxation)

    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 - AUTHORITY FOR ADVANCE RULINGS

    Target Corporation India (P.) Ltd., In re

    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 - AUTHORITY FOR ADVANCE RULINGS

    SmithKline Beecham Port Louis Ltd., In re

    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


  • 2012 (8) TMI 434 - AUTHORITY FOR ADVANCE RULINGS (INCOME TAX), NEW DE

    Orient Green Power Pte. Ltd., In re

    Gift by foreign company incorporated in Singapore of shares held in Indian company to its Indian subsidiary without consideration - transfer effected before the coming into force of section 56(2)(viia) applicant contending non-taxability u/s 45 r.w.s. 48 since the transfer was one without consideration whereas Revenue questioning genuineness of the transaction and contending the same to be with purpose of avoiding tax Held that - The shares dealt....... + More


  • 2012 (8) TMI 433 - AUTHORITY FOR ADVANCE RULINGS (INCOME TAX), NEW DE

    Castleton Investment Ltd., In re

    India-Mauritius DTAA chargeability to tax of the proposed transaction of sale of shares of GSKPL, 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 1993 in one and from the year 1996 in the other and had no intention to trade in those shares and they were held as investments. Hence, it is ruled that the share....... + More


  • 2012 (8) TMI 280 - AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) NEW DEL

    Spectrum Geo Limited, Versus Director of Income-tax (International Taxation-II) New Delhi

    India UAE DTAA - contract with the UAE Company for seismic data acquisition on Cauvery and Krishna Godavari basin - can the income derived by the applicant be construed in the nature of Fees for technical services‟ u/s 9(1)(vii) - Held that - The applicant is engaged in the business of providing services or facilities in connection with the prospecting for oil but clearly the applicant cannot be said to have undertaken a mining or like proj....... + More


  • 2012 (8) TMI 200 - AUTHORITY FOR ADVANCE RULINGS (INCOME TAX), NEW DE

    M-1 Overseas Ltd.. In re

    Mud Engineering Services - income derived in India for the services rendered to Naptogaz - whether covered under the provisions of section 44BB or is liable to be independently taxed as fees for technical services in terms of section 9(1)(vii) - Held that - Explanation (2) to section 9(1)(vii) depicts that the consideration received for rendering technical services will not be fees for technical services if it is consideration for any constructio....... + More


  • 2012 (8) TMI 162 - AUTHORITY FOR ADVANCE RULINGS (INCOME TAX), NEW DE

    Moody´s Analytics Inc., In re

    India-Mauritius DTAC - sale of shares of a US Company holding 100 per cent shares of company incorporated in India by a Mauritian company to another US company - Held that - The beneficial ownership has not prevailed over the apparent legal ownership & Company law also recognized the recorded owner of the shares and not the person on whose behalf it may have been held thus the applicant is justified in its view that capital gains arising on t....... + More


  • 2012 (8) TMI 161 - AUTHORITY FOR ADVANCE RULINGS (INCOME TAX), NEW DE

    CAT Geondata GmbH, In re

    DTAA between India and Austria - claim of absolute exemption from levying of tax in India - assignment of work to sub contractor by original assessee/applicant - Held that - That under paragraph 3 of Article 5 of the DTAC, the applicant shall be deemed to have a PE in India and to carry on business through that PE if it provided services and facilities in connection with prospecting or extraction or exploration of mineral oil in India - as activi....... + More


  • 2012 (8) TMI 88 - Authority for Advance Ruling

    ABC, In re

    Formation of Association of persons (AOP) - held that - The fact that the two consortium members entered into an memorandum of understanding first and then into an agreement between them separating their area of operations, cannot alter the picture. Nor can the fact that payments were agreed to be made to them separately for the work they had divided between them affect the status they acquired when they came together to bid for the work and thei....... + More


  • 2012 (7) TMI 497 - AUTHORITY FOR ADVANCE RULINGS

    Dynamic India Fund-I, In re

    India-Mauritius Double Taxation Avoidance Convention - capital gain on sale of shares - Held that - The applicant has a Tax Residency Certificate from Mauritius is registered as a Foreign Venture Capital Investor considering Article 13 of the DTAC would govern such a transaction and under paragraph 4 of that Article, the capital gain that may arise would be taxable only in Mauritius and not in India - the buyer of the shares has no obligation to ....... + More


  • 2012 (6) TMI 187 - AUTHORITY FOR ADVANCE RULINGS

    Aramex International Logistics Versus Director of Income-tax

    DTAC between India and Singapore - permanent establishment - applicant (Singapore Company) being part of Aramex group of companies who is in the business of international express, entered into an agreement dated 1.4.2010 with AIPL(Indian subsidiary of Aramex International Ltd ) - key features of the agreement are that the applicant appointed APIL as a non-exclusive service provider and APIL undertakes the international express business of the app....... + More


  • 2012 (6) TMI 186 - AUTHORITY FOR ADVANCE RULINGS

    Alstom Transport SA Versus Director of Income-tax

    DTAA between India and France - Consortium Contract - taxability of amount receivable under project by appellant (foreign company) - contract awarded by Bangalore Metro Rail Corporation Limited to implement the design, manufacture, supply, installation, testing and commissioning of signaling/ train-control and communication system assessee contended it to be divisible, off shore contract of sale and services - Held that - Purpose for which the te....... + More


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