AAR: E-learning revenues taxable as 'royalty'; Rejects 'copyrighted article' plea for software license 

AAR holds payment received by applicant (an Ireland co. engaged in providing e-learning courses) from an Indian distributor for sale of products to Indian end-users (permitted to access the e-learning

Aug 03,2015

AAR: Remuneration to Sri Lankan sales executive not FTS, not taxable in India 

AAR holds Oxford University Press (a publication house in India of Oxford University UK) not liable to withhold tax on remuneration paid to non-resident sales executive in Sri Lanka; Payment

May 23,2014

AAR: AAR follows 'Cairn' ruling; Allows lower tax rate on listed share sale 

AAR holds Pan-Asia iGate Solutions (a Mauritian company purchasing Patni's shares from non-resident US seller) to withhold tax @ 10%; Non-resident seller eligible for lower tax rate of 10% on

May 23,2014

AAR: 'Make available' import into India-France DTAA Protocol denied; Services taxable as FTS 

AAR holds payment by Streia (India) Ltd. (applicant) to Groupe Steria, France for management services taxable as Fees for Technical Services (‘FTS’) under India-France DTAA, liable to tax withholding u/s

May 16,2014

AAR: Interprets residence condition; 182 days extension restricted to year of leaving India 

For qualifying as Indian resident, extension of period for Indian stay from 60 days to 182 days under Expl. (a) to Sec. 6(1) for person leaving India for employment, applicable

Feb 21,2014

AAR: Rejects application based on mere transaction "intention"; Subsidiary must exist in "reality" 

AAR rejects application by UAE company (‘applicant’), holds there is no ‘transaction’ or ‘proposed transaction’ of applicant with Indian companies u/s. 245N(a)(i); ‘Transaction’ or ‘proposed transaction’ should not be mere

Feb 15,2014

AAR: Discusses PE , business connection test; Holds Booz India as Permanent Establishment 

AAR holds Booz India as PE of various overseas Booz Group entities; Various factual aspects highlighted by Revenue support its contention that PE does exist, concludes AAR; Revenue contended that

Feb 14,2014

AAR: Admits application filed before Sec 143(2) notice; Mere return filing not bar u/s 245R(2) 

Mere filing of tax return not a bar u/s 245R(2) to admit AAR application; Only when notice for scrutiny assessment u/s 143(2) is issued, question raised in AAR application considered

Dec 24,2013

AAR: TV show line production services amount to 'work'; Sec 195 TDS not applicable 

Payment by Indian production house to Argentinean entity for line production services not liable to TDS u/s 195; Services of providing technical crew, production crew and technical equipment for shooting

Dec 24,2013

AAR: Foreign university an educational institution, payments covered by FTS exclusion under treaty 

Payments by applicant to INSEAD, a Singapore based educational institution, towards teaching services not taxable; INSEAD had no PE in India; Payments fall in the exclusive clause of Article 12(5)(c)

Sep 27,2013