AAR
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’;
AAR: Lifts corporate veil to tax sale of convertible debentures, refuses Mauritius treaty benefit
Sale of Compulsory Convertible Debentures by Mauritius company taxable in India as “interest” under Sec 2(28A) of Income Tax Act and Article 11 of India-Mauritius DTAA; CCD creates or recognizes
AAR: AAR denies capital gains benefit to Mauritius entity on share buy-back, terms it 'tax avoidance'
Share buy-back a scheme for avoidance of Dividend Distribution Tax; Capital gains exemption under India-Mauritius DTAA for share buy-back not available to Mauritian Shareholder since held to be a 'colourable
AAR: Inspection, testing services not 'made available' technical knowledge, not taxable as FTS under DTAA
Under DTAA containing ‘make available clause’, income from Inspection, Verification, Testing and Certification Services not taxable as FTS; Under DTAA containing MFN clause but not ‘make available’ clause, applicants entitled
AAR: Transfer of tenancy right results in alienation of immovable property; Cap gains taxable under DTAA
Gains received by Dutch resident on sale of shares in Indian Company holding immovable property taxable under Article 13.4 of India-Netherlands DTAA; Transfer of tenancy rights in property results in
AAR: Relies on SC's "Look at" approach, holds consortium bidding for turnkey contract taxable as AoP
Consortium formed by applicant with another non-resident, for bidding for a turnkey contract, liable to be taxed as Association of Persons (AoP); Internal division of responsibility by Consortium members not to
AAR: Income from inspection, testing services taxable as FTS under IT Act
Consideration received by HongKong resident for providing Inspection, Verification, Testing and Certification (IVTC) Services to Indian customers, taxable as FTS u/s 9(1)(vii); Services held to be 'customized services' and not
AAR: Secondment of managerial staff creates Service PE for foreign company
Secondment of employees creates Service PE for foreign company; SC ruling in Morgan Stanley relied on; Salary reimbursement to foreign company liable to TDS u/s 195 and does not amount