AAR

AAR: AAR rejects payer's application, when issue pending in payee's proceedings

Nuclear Power Corporation’s application for ruling on taxability of payment to non-resident  not maintainable, when proceedings pending against payee; Advance ruling is not only applicant specific, but also transaction specific;

Dec 23,2011

AAR: Netherlands DTAA applicable though services rendered by Philippines branch of Dutch resident  

  Income of non-resident from back office financial services not taxable as FTS under India-Netherlands DTAA & no TDS u/s 195 attracted on payments by Shell Technology India; India-Netherlands treaty applicable though services

Dec 22,2011

AAR: Cost allocation for Group support services taxable as FTS under India-Netherlands treaty 

Receipt by Dutch company from operational and support services to Group companies through cost allocation taxable as FTS under Article 12 of India-Netherlands DTAA; FTS definition containing 'Make available’ clause

Dec 12,2011

AAR: No TDS on interest paid to French entity by Poonawallas, MFN benefit available

Interest earned by French resident on loan insured by specified French corporation not taxable in India, Benefit of Most Favoured Nation (MFN) clause under India-French tax treaty available; Azadi Bachao

Dec 08,2011

AAR: McDowell prevails over Azadi, rules AAR while holding Sanofi-Shantha deal taxable

Sanofi-Shantha Bio deal liable to capital gains tax despite offshore share transfer; Transfer of French co. shares a pre-ordained scheme to avoid tax in India; McDowell to prevail over Azadi on

Nov 30,2011

AAR: Attempt to take advantage of Mauritius treaty not ‘objectionable treaty shopping’

Attempt to take advantage of Treaty by itself not ‘objectionable treaty shopping’, where structure existed for considerable period of time; Applicant required to file tax return in India even though

Nov 16,2011

AAR: Sec 44BB is specific provision, which would prevail over general provision in sec 9(1)(vii)

Sec 44BB is specific provision, which would prevail over general provision in sec 9(1)(vii): AAR

Nov 09,2011

AAR: Amounts falling u/s 44BB excluded from purview of ‘royalty’ u/s 9(1)(vi)

Amounts falling u/s 44BB excluded from purview of ‘royalty’ u/s 9(1)(vi); Once sec 44BB is attracted, income cannot be computed as per any other special provision: AAR

Nov 09,2011

AAR: Cites McDowell, Ramsay principles; Holds part compensation on Satyam legal suit settlement taxable as royalty

Compensation towards damages, on account of assignment of imperfect title in patent and cost of litigation, is ‘capital receipt’ not subject to tax; payment for use of patent in software

Oct 18,2011

AAR: Software payments taxable as Royalty

Payment for use of ‘Licensed Program’ taxable as Royalty; tax withholding provisions u/s 195 attracted: AAR

Oct 04,2011

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