AAR

AAR: Income from chartering offshore oil service vessels taxable at lower rate of 4.22%

Receipts from chartering of offshore oil service vessels covered u/s 44BB and taxable at lower rate of @ 4.22%

Jul 20,2011

AAR: Employee deputation taxable as FTS under IT Act and Treaty

Salary reimbursement to parent company for employees deputed to Indian subsidiary taxable as ‘managerial services’ under India-US treaty: AAR 

May 31,2011

AAR: Bill discounting income not taxable as ' interest '

Bill discounting income to US Company not taxable as ' interest ' under Act and India - US treaty, Bill discounting between group entities does not ‘prima facie’ involve tax

May 25,2011

AAR: Seismic data income taxable at lower rate of 4% u/s 44BB

Income from seismic data acquisition and processing services relating to oil exploration taxable u/s 44BB; Applicable tax rate of 4% (plus surcharge and cess) - AAR

May 17,2011

AAR: Mathemetical model studies constitutes ' Royalty ' under Sri Lanka treaty

Mathemetical model studies constitutes ' Royalty ' under Sri Lanka treaty, taxable under Article 12: AAR

May 16,2011

AAR: Payment for document processing services not taxable in India

Payment to UK resident for document processing services does not qualify as 'Fees for technical services' under Act and not taxable in India: Authority for Advance Ruling (AAR)

May 16,2011

AAR: AAR re-affirms Azadi Bachao ratio in Quipp​o deal

Mauritius entity with tax residency certificate entitled to capital gains exemption under India - Mauritius DTAA: AAR

Mar 30,2011

AAR: Consideration for "seismic surveys" taxable u/s 44BB

Consideration for “seismic surveys” taxable u/s 44BB: AAR accepts the application of the assessee

Mar 17,2011

AAR: Indexation on capital gains not available to non-reside​nt

Non-availability of indexation benefit to non-resident does not amount to non-discrimination under India-Canada treaty: AAR

Feb 24,2011

AAR: Considerat​ion for erection of power plant taxable @ 10% under sec 44BBB

Consideration for erection of power plant taxable @ 10% under sec 44BBB: AAR

Feb 24,2011

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