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Income Tax - Advance Ruling Authority - Case Laws

Showing 81 to 100 of 355 Records

  • 2012 (7) TMI 497

    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

    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

    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


  • 2012 (6) TMI 18

    DTAA between India & USA - contract for repair and overhauling services of turbines - whether Fees for Technical Services(FTS) - assessee (USA company) in addition to contract for supply and installation of turbines had entered into yet another contract for repair and overhaul services of the turbines - scope of work included inspection and boroscoping periodically - liability for withholding taxes - Held that - Portion of the consideration m....... + More


  • 2012 (5) TMI 345

    Whether payments made to the applicant (a company based in Germany), in terms of the Cost Allocation Agreement, can be treated as income in the hands of the applicant and whether it is not merely a reimbursement of the expenses incurred for the Research and Development. - held that - The theory of reimbursement propounded cannot stand. - The payment occurs only when the process or scientific experience is used by a member. It is not a sharing of ....... + More


  • 2012 (5) TMI 235

    Application for advance rulings before AAR after filing of return u/s 139(1) - held that - the date of the filing of the application before the Authority should be the crucial date for determining the question of the applicability of clause (i) of the proviso to section 245R(2) of the Act and not the date when the application comes up for hearing either under section 245R(2) or under section 245R(4) of the Act. - Once we come to the conclusion th....... + More


  • 2012 (5) TMI 111

    Contract for services for supply, installation and commissioning of 36 manometer gauges with ONGC - Held that - On a proper reading of the Invitation to Tender and the contract entered into it is a contract for installation of equipment which the tenderer itself is to supply - it is an indivisible contract - the object in floating the tender is in furtherance of oil extraction - all payments received by the applicant under the composite contract ....... + More


  • 2012 (5) TMI 104

    Whether the amount received by offering subscription based service is taxable in India social media monitoring service - . It is a platform for users to hear and engage with their customers, brand ambassadors etc. across the internet. - The applicant is wholly controlled and managed from Singapore where the company was incorporated. It was not having a permanent establishment in India. All its directors are non-residents. - Held that - amount rec....... + More


  • 2012 (4) TMI 351

    Payments made for managerial services in terms of paragraph 4 of Article 13 of the DTAC between India and France - Applicant is a 100% subsidiary of a French company service agreement on an automatic renewal of its terms for one year at a stretch assessee contested that managerial services were not included in the concept of included services under the India US Convention and the payments could be understood only as the business income of the Fre....... + More


  • 2012 (4) TMI 154

    DTAC between India & Mauritius Taxability of gains arising from transfer of shares and CCDs held by Mauritius company in Indian company Z ltd (Mauritius company) along with Vltd (Indian Company) invested in shares and CCDs of S Ltd (Indian company) engaged in development of real estate project in India prior to the mandatory conversion date of CCDs, V was given the call option to purchase particular shares and CCDs from Z, which was exercised....... + More


  • 2012 (4) TMI 153

    DTAC between India & Mauritius - Buy back of shares proposed by A Ltd Co major shareholders are A (Mauritius company) - 25.06% shareholding, A (USA) - 48.87% shareholding and A (Singapore) - 27.37% - offer accepted by only A (M) both in year 2008 and 2010 Revenue contended that tax is sought to be evaded in guise of buy back of shares Held that - It is significant that offer of buy-back was accepted only by A (M) and not by A (USA) or A (Sing....... + More


  • 2012 (4) TMI 74

    DTAA - No PEs - Fees for technical services - Whether, on the facts and circumstances of the case, the payments received/receivable in connection with following costs incurred/proposed to be incurred for and on behalf of X India, are chargeable to tax in India - the payment received/receivable by the applicants in connection with the IVTC services are in the nature of technical services and taxable as FTS under section 9(1)(vii) of the Income-tax....... + More


  • 2012 (4) TMI 50

    DTAA between India and Netherlands - Capital gain - release and relinquishment of tenancy rights - The applicant is a Dutch citizen since 1984 and holds a card of Person of Indian Origin since 6.10.2003 - As regards the amount received on release of tenancy rights, the tenancy rights are in respect of real estate and would be gains derived from alienation of immovable property. As the immovable property is situated in India, the gains are taxable....... + More


  • 2012 (3) TMI 516

    ... ...
    ... ... able in India in terms of Article 10 of the DTAC between India and Mauritius. On question no. 2, we rule that the applicant is required to withhold tax on the proposed remittance of the proceeds to XYZ (M). 18. Accordingly, the ruling in pronounced.


  • 2012 (3) TMI 322

    Rectification - Rule 19 of the AAR(Procedure) Rules, 1996 - Certain typographical mistakes have been pointed out in the Ruling pronounced on 28th February, 2012 - Revised corrected order is being issued separately....... + More


  • 2012 (3) TMI 281

    Turnkey project taxability of amount receivable under project - DTAA between India and Germany - consortium formed by applicant (German company) and Samsung (Korean company) to undertake the project of carrying work of all activities and services required for the design, engineering, procurement, construction, installation, commissioning and handing over of the plant on a lump sum turnkey basis project awarded by OPAL assessee contended it to be ....... + More


  • 2012 (3) TMI 264

    Capital gains transfer buy back of shares under Section 77A of Companies Act, 1956 applicant being German company held 99.99986% in its subsidiary Indian company 0.00002% i.e. one share each held by its 6 nominees to comply with requirement of having minimum 7 members applicant contended that transfer of shares vide buy back of shares by indian company is exempted transfer u/s 47(iv) since it together with its nominee held 100% shares of company ....... + More


  • 2012 (3) TMI 243

    India Canada convention applicant being wholly owned subsidiary of UK company - outsourcing of back office support functions by overseas entities assignment of employees of overseas entity to perform the duties at the location of the applicant for the period stipulated and to report to the applicant salary paid by overseas entity reimbursement of salary by applicant to overseas entity whether reimbursement of salary to overseas entity is income a....... + More


  • 2012 (3) TMI 242

    FTS - IVTC services - Whether payment received by the applicant in connection with transactions undertaken in relation to the Inspection, Verification, Testing and Certification (IVTC) services are chargeable to tax in India as FTS u/s 9(1)(vii)(b) - applicant being tax resident of Hong Kong belonging to X group of companies engaged in the business of IVTC services services to Indian customers provided through X India - Held that - It is observed....... + More


  • 2012 (3) TMI 46

    DTAA between India and Sweden applicant availed loan facility from AB SVENSK Export Kredit (SEK), a company incorporated in Sweden facility being guaranteed by the Swedish Export Credits Guarantee Board (EKN) whether payment of interest (through the Facility Agent NORDEA Bank AB( PUBL )) is exempt in India withholding of tax - Held that - Payment of interest to SEK through NORDEA Bank AB is not taxable in India under Article 11.3 of the India-Swe....... + More


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