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• 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 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 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 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 No. AAR/29(Cus)/2005 in Application No. AAR/44(Cus)/54/2005 of Authority for Advance Rulings, November 24, 2005 (case Alcatel India Ltd. Vs Commissioner of Customs)

  1. In this application under Section 28H of the Customs Act, 1962 (for short "the Act"), M/s. Alcatel India Limited, a wholly owned subsidiary of Alcatel, France, proposes to import into India the latest technology equipment of Optical Networking/GSM equipment etc. To ascertain its...

• Case nº Ruling No. AAR/Cus/01/2015 in Application No. AAR/44/Cus/03/2012 of AAR Cases, May 15, 2015 (case Amazon Seller Services Private Limited Vs The Commissioner of Customs Import & Gen.), IGI Airport and Ors.)

  1. This application relates to Kindle Device which is imported by the applicant. The Kindle Device as per the understanding of the applicant is an electrical device having unique and individual functions. The applicant further claims that this Kindle Device is classifiable under Tariff Item in 8543 ...

• Case nº Ruling No. AAR/ST/14/2016 in Application No. AAR/44/ST-1/10/2015 of AAR Cases, May 06, 2016 (case Commissioner of Customs, Central Excise and Service Tax Vs Choice Estates and Constructions Ltd.)

  1. M/s. Choice Estates and Constructions Limited (hereinafter also referred to as applicant) is a Public Limited Company having its registered office at Kochi. Applicant proposes to enter into a Partnering Agreement with Choice Foundation, a society registered under Travancore-Cochin Literary,...

• Case nº A.A.R. Nos. 1037 of 2011 of Authority for Advance Rulings, September 20, 2013 (case Eruditus Education Private Ltd. Vs DIT International Taxation)

  1. The applicant M/s. Eruditus Education Private Limited is a private limited company incorporated and registered in India and is in the business of providing high quality executive education programmes to Indian corporate and other participants. The applicant entered into a Programme Partnership...

• Case nº Ruling Nos. AAR/ST/02-03-2015, in Application Nos. AAR/44/ST/03 & 05/2013 of AAR Cases, July 03, 2015 (case Gspl India Transco Ltd. Vs)

  Court Information AAR...

• 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/17/2016 in Application No. AAR/44/ST/30/2015 of AAR Cases, July 01, 2016 (case In Re : Raghava Estates and Properties Ltd. Vs)

  Court Information AAR...

• Case nº Misc. Order No. AAR/ST/12/2016 in Application No. AAR/44/ST/13/2015 of AAR Cases, February 05, 2016 (case In Re : Steps Therapeutics Ltd. Vs)

  1. We have heard Shri Kishore Kunal, the learned counsel for the applicant and Shri Dixit for the Department. The applicant has raised the questions in respect of the ''proposed services'' that the applicant proposes to offer to its foreign clients. Those services will be regarding the analysis of...

• Case nº A.A.R. No. 867 of 2010 of AAR Cases, December 02, 2015 (case In Re: Aker Contracting FP ASA Vs)

  1. The applicant, Aker contracting FP ASA, is a company incorporated under the laws of Norway and is engaged in the business of providing 'Floating Production Storage and Offloading' (FPSO) facilities which is a type of floating production system used in the offshore oil and gas industry. 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...