Authority for Advance Rulings

Jurisdiction/Issuing Court

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 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)

Featured documents

• Case nº Ruling No. AAR/21(Cus)/2005 in Application No. AAR/44(Cus)/33/2005 of Authority for Advance Rulings, November 24, 2005 (case Alcatel India Ltd. Vs Commissioner of Customs)

  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 customs...

• Case nº A.A.R. No. 857 of 2009 of Authority for Advance Rulings, May 16, 2011 (case Bergen Oilfield Services AS Vs Director of Income Tax (International Taxation))

  1. The applicant, Bergen Oilfield Services AS, is a company incorporated under the laws of Norway and a tax resident of Norway. It provides geophysical services to oil and gas exploration industry. It conducts seismic surveys and provides onshore seismic data acquisition and other associated...

• Case of Authority for Advance Rulings, January 29, 2010 (case Dassault Systems K.K. Vs Director of Income-tax, (International Taxation)-I)

  1. The applicant is a company incorporated under the laws of Japan engaged in the business of providing ''Products Lifecycle Management'' software solutions, applications and services. The applicant markets the licensed software products mostly through a distribution channel comprising Value Added...

• Case nº A.A.R. No. 800 of 2009 of Authority for Advance Rulings, July 23, 2009 (case Fujitsu Services Ltd. Vs DIT)

  Court Information AAR...

• Case nº Order No. AAR/05(ST)/2006 in Application No. AAR/09/ST/2006 of Authority for Advance Rulings, November 09, 2006 (case IJM (India) Infrastructure Limited Vs Commissioner of Service Tax)

  1. The applicant, in this application under Section 96C of the Finance Act, 1994 (referred to in this order as "the Service Tax Act"), claims to be a wholly owned subsidiary of M/s IJM Corporation, Berhad, a foreign company incorporated in Malaysia (for short "the holding company&quot...

• Case nº Ruling No. AAR/ST-1/23/2016 in Application No. AAR/44/ST-1/1/2015 of AAR Cases, July 22, 2016 (case In Re : Global Transportation Services Pvt. 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. 44/CUS./03/2012 of AAR Cases, January 16, 2015 (case In Re: Amazon Seller Services Vs)

  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/10/2016 in Application No. AAR/44/ST/03/2014 of AAR Cases, April 01, 2016 (case In Re: Berco Undercarriages (India) Pvt. Ltd. Vs)

  1. Berco Undercarriages (India) Pvt. Ltd., Hyderabad (hereinafter also referred to as the applicant) intends to import raw material under International Commercial Terms i.e. Free Carrier (FCA); that the applicant proposes to appoint a foreign C & F Agent for necessary support in case of...