Authority for Advance Rulings

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Latest documents

• Case nº V.S. Sirpurkar, J. (Chairman), A.K. Tewary, Member (R) and R.S. Shukla, Member (L) of AAR Cases, August 17, 2016 (case In Re: Banca Sella S.P.A. Vs)

  1. The applicant Banca Sella SPA (BSS) is a banking company, wholly owned by Banca Sella Holding S.p.A. ('Holding Co.'), Italy. BSS engaged in the business of collection of savings and exercising the business of credit, in all forms, in Italy and abroad. It also proposes to provide outsourcing services, banking & financial services and other an...

• Case nº V.S. Sirpurkar, J. (Chairman), A.K. Tewary, Member (R) and R.S. Shukla, Member (L) of AAR Cases, August 17, 2016 (case In Re: Banca Sella S.P.A. Vs)

  1. The applicant Banca Sella SPA (BSS) is a banking company, wholly owned by Banca Sella Holding S.p.A. ('Holding Co.'), Italy. BSS engaged in the business of collection of savings and exercising the business of credit, in all forms, in Italy and abroad. It also proposes to provide outsourcing services, banking & financial services and other an...

• Case nº A.A.R. No. 981 of 2010 of AAR Cases, August 17, 2016 (case In Re: MERO Asia Pacific Pte. Ltd. Vs)

  "(1) On the facts and circumstances of the case, whether the amounts, received/receivable by the applicant from Larsen & Toubro towards offshore supply of goods and materials are liable to tax in India under the provisions of the Indian Income Tax Act read with the Agreement for the Avoidance of Double Taxation between India and Singapore? (2)

• Case nº V.S. Sirpurkar, J. (Chairman), A.K. Tewary, Member (R) and R.S. Shukla, Member (L) of AAR Cases, August 17, 2016 (case In Re: Banca Sella S.P.A. Vs)

  1. The applicant Banca Sella SPA (BSS) is a banking company, wholly owned by Banca Sella Holding S.p.A. ('Holding Co.'), Italy. BSS engaged in the business of collection of savings and exercising the business of credit, in all forms, in Italy and abroad. It also proposes to provide outsourcing services, banking & financial services and other an...

• Case nº A.A.R. No. 981 of 2010 of AAR Cases, August 17, 2016 (case In Re: MERO Asia Pacific Pte. Ltd. Vs)

  "(1) On the facts and circumstances of the case, whether the amounts, received/receivable by the applicant from Larsen & Toubro towards offshore supply of goods and materials are liable to tax in India under the provisions of the Indian Income Tax Act read with the Agreement for the Avoidance of Double Taxation between India and Singapore? (2)

• Case nº V.S. Sirpurkar, J. (Chairman), A.K. Tewary, Member (R) and R.S. Shukla, Member (L) of AAR Cases, August 17, 2016 (case In Re: Banca Sella S.P.A. Vs)

  1. The applicant Banca Sella SPA (BSS) is a banking company, wholly owned by Banca Sella Holding S.p.A. ('Holding Co.'), Italy. BSS engaged in the business of collection of savings and exercising the business of credit, in all forms, in Italy and abroad. It also proposes to provide outsourcing services, banking & financial services and other an...

• Case nº A.A.R. No. 981 of 2010 of AAR Cases, August 17, 2016 (case In Re: MERO Asia Pacific Pte. Ltd. Vs)

  "(1) On the facts and circumstances of the case, whether the amounts, received/receivable by the applicant from Larsen & Toubro towards offshore supply of goods and materials are liable to tax in India under the provisions of the Indian Income Tax Act read with the Agreement for the Avoidance of Double Taxation between India and Singapore? (2)

• Case nº V.S. Sirpurkar, J. (Chairman), A.K. Tewary, Member (R) and R.S. Shukla, Member (L) of AAR Cases, August 17, 2016 (case In Re: Banca Sella S.P.A. Vs)

  1. The applicant Banca Sella SPA (BSS) is a banking company, wholly owned by Banca Sella Holding S.p.A. ('Holding Co.'), Italy. BSS engaged in the business of collection of savings and exercising the business of credit, in all forms, in Italy and abroad. It also proposes to provide outsourcing services, banking & financial services and other an...

• Case nº A.A.R. No. 981 of 2010 of AAR Cases, August 17, 2016 (case In Re: MERO Asia Pacific Pte. Ltd. Vs)

  "(1) On the facts and circumstances of the case, whether the amounts, received/receivable by the applicant from Larsen & Toubro towards offshore supply of goods and materials are liable to tax in India under the provisions of the Indian Income Tax Act read with the Agreement for the Avoidance of Double Taxation between India and Singapore? (2)

• Case nº V.S. Sirpurkar, J. (Chairman), A.K. Tewary, Member (R) and R.S. Shukla, Member (L) of AAR Cases, August 17, 2016 (case In Re: Banca Sella S.P.A. Vs)

  1. The applicant Banca Sella SPA (BSS) is a banking company, wholly owned by Banca Sella Holding S.p.A. ('Holding Co.'), Italy. BSS engaged in the business of collection of savings and exercising the business of credit, in all forms, in Italy and abroad. It also proposes to provide outsourcing services, banking & financial services and other an...

Featured documents

• Case nº Ruling Nos. AAR/14-27(Cus)/2006 in Application Nos. AAR/01, 02, 03, 04, 05, 06, 07, 08, 09, 24, 25, 26, 27, 28 and 29 (Cus)/2005 of Authority for Advance Rulings, February 28, 2006 (case Alcatel India Ltd. Vs Commissioner of Customs)

  1. The question posed by the applicant in these applications, namely, whether the telecommunication cables of the types proposed to be imported by them are classifiable under Tariff Item 8544 70 90 of the First Schedule to the Customs Tariff Act, 1975 (in short the Act), being common, they are...

• Case nº Ruling Nos. AAR/05 and 06(Cus)/2006 in Application Nos. AAR/44/38 and 39(Cus)/2005 of Authority for Advance Rulings, January 05, 2006 (case Alcatel India Ltd. Vs Commissioner of Customs)

  2. In Annexure-II to the application read with the Customs Technical Document furnished by the applicant and in the verbal submissions of their Ld. Representatives during the hearing before us, it has been stated that this product is a hybrid of optical, electronic and mechanical systems that forms ...

• Case nº A.A.R. No. 789 OF 2008 of Authority for Advance Rulings, June 26, 2009 (case Cal Dive Marine Construction (Mauritius) Ltd. Vs DIT)

  Court Information AAR...

• Case nº A.A.R. Nos. 1083 of 2011 of Authority for Advance Rulings, December 13, 2013 (case Endemol India Private Limited applicant Vs Commissioner of Income Tax-XI)

  1. The applicant M/s. Endemol India Private Limited (EIPL) is a resident company incorporated under the Companies Act, 1956. It is engaged in the business of providing and distributing television programmes. It mainly produces reality shows and has also ventured lately into soap operas. The company ...

• Case nº Ruling No. AAR/ST/08/2016 in Application No. AAR/44/ST/15/2014 of AAR Cases, March 04, 2016 (case GoDaddy India Web Services Pvt. Ltd. Vs Commissioner of Service Tax)

  1. GoDaddy India Web Services Private Limited (hereinafter also referred to as applicant) proposes to enter into a 'Services Agreement' with GoDaddy.com, LLC (hereinafter also referred to as 'GoDaddy US') located in Arizona, USA and incorporated in Delaware, USA. GoDaddy US is a domain name...

• Case nº Ruling No. AAR/CE/15/2016 in Application No. AAR/44/CE-I/32/2015 of AAR Cases, May 13, 2016 (case In Re : Dhunseri Petrochem Ltd. Vs)

  Court Information AAR...

• Case nº Ruling No. AAR/ST/20/2016 in Application No. AAR/44/ST/12/2014 of AAR Cases, July 15, 2016 (case In Re : H&M Hennes and Mauritz Retail Pvt. Ltd. Vs)

  Court Information AAR...

• Case nº Ruling No. AAR/44/ST-I/27/2016 in Application No. AAR/44/ST-1/13/2015 of AAR Cases, July 12, 2016 (case In Re : Steps Therapeutics Limited Vs)

  Court Information AAR...

• Case nº AAR Nos. 656 and 657 of 2005 of Authority for Advance Rulings, October 26, 2005 (case In Re: ABC Ltd.; In Re: XYZ Ltd. Vs)

  1. The applicants in these two applications under Section 245Q(1) of the IT Act, 1961 (for short the Act) are two non-resident companies i.e., ABC Ltd., and XYZ Ltd., both UK companies. Inasmuch as the facts and questions in these applications are identical, we would refer to the facts and the...

• Case nº V.S. Sirpurkar, J. (Chairman), A.K. Tewary, Member (R) and R.S. Shukla, Member (L) of AAR Cases, August 17, 2016 (case In Re: Banca Sella S.P.A. Vs)

  1. The applicant Banca Sella SPA (BSS) is a banking company, wholly owned by Banca Sella Holding S.p.A. ('Holding Co.'), Italy. BSS engaged in the business of collection of savings and exercising the business of credit, in all forms, in Italy and abroad. It also proposes to provide outsourcing...