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

AAR: Explains Sec. 245R(2) bar; rejects application as transaction reported in return 

Rejects application for ruling on issues already pending before IT authorities; Mere filling of return creates no bar, unless question raised in such application is an issue in return filed;

Aug 16,2013

AAR: Can't perpetrate earlier wrong of AAR based on 'negative equality' 

Earlier wrong (by earlier AAR bench ) can't be a basis for committing same mistake again; Party can't strengthen its case based on concept of "negative inequality"; It would not

Aug 12,2013

AAR: No re-framing of issues on Rule 19 application sans 'greater clarity'/convenience' 

AAR cannot determine tax liability of person other than applicant; Though earlier AAR bench directed re-consideration of certain issues on Rule 19 application, Authority not allowed to re-frame questions or

Aug 06,2013

AAR: Payment for use of telecommunication capacity taxable as royalty, not capital receipts

Payment for use of undersea and territorial telecommunication cable capacity taxable in India; Transfer of part capacity for use by applicant does not amount to transfer of capital assets, as

Aug 29,2012