AAR
AAR: Legal ownership critical criteria for Mauritius exemption, rejects Revenue's 'effective management' argument
Capital gain on direct & indirect sale of Indian shares by 2 Mauritian companies, along with earn out not taxable in India; Indo-Mauritius DTAA benefit available as transactions not devised
AAR: Departs from precedent, holds mud engineering service as FTS, refuses concessional rate
Mud Engineering services in connection with exploration and extraction of mineral oils amounts to ‘Fees for technical services’ u/s 9(1)(vii); Post 2010 amendment, FTS specifically covered under gross basis of
AAR: Allows Mauritius treaty exemption but leaves GAAR sword hanging
Applicant in Mauritius entitled to capital gains exemption on sale of shares, under Indo-Mauritius treaty; Applicant had valid Tax Residency Certificate and AAR bound by SC ruling in Azadi Bachao;
AAR: Indian Subsidiary exclusively carrying on group's business creates PE
100% subsidiary created for the purpose of attending to the business of the group in India creates PE for Aramex Group under India-Singapore DTAA; Indian subsidiary a mere "camouflage" to
AAR: Vodafone overrules IHI, reiterates AAR; Offshore supply taxable, Consortium an AoP
3 judge SC ruling in Vodafone overrules 2 judge ruling in Ishikawajima – Harima Heavy Industries Limited; Composite contract for installation and commissioning of project in India cannot be dissected;
AAR: Part consideration for turbine overhauling services taxable under India-US DTAA
Consideration for mere inspection and boroscoping of machinery in India, not taxable as 'fees for included services' (FIS) under Indo-US DTAA, as no knowledge 'made available'; Consideration for granting non-exclusive,
AAR: R&D cost allocation taxable as royalty, allocation key has no meaning, rules AAR
Cost allocation of common Research & Development expenses received by German Group company from Indian affiliate taxable as royalty; Allocation key has no meaning as only group companies using particular research contributed
AAR: Subscription for social media monitoring services taxable as royalty
Subscription paid for social media monitoring services for market intelligence taxable as royalty u/s 9(1)(vi) and Article 12 of India-Singapore DTAA; Services amounted to imparting of information concerning industrial and
AAR: Rejects dissecting approach, says SC ruling in Vodafone prevails over IHI
SC ruling in Ishikawajima Harima Industries (IHI) not binding in view of three judges bench ruling in Vodafone International BV; IHI ruling adopted a ‘dissecting’ approach, while Vodafone ruling prescribes
AAR: Holds Managerial services taxable, questions "confusing process" of treaty interpretation
MFN clause under India-France DTAA applies to rate of tax as well scope of taxation; 'Make available' concept applicable only to technical and consultancy services and not to 'managerial services';