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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 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...

• 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 Nos. AAR/23(Cus)/2005 in Application No. AAR/44(Cus)/35/2005 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/05/ 2011 in Application No. AAR/Cus/44/12/2010 of Authority for Advance Rulings, May 13, 2011 (case Amsafe Services India Pvt. Ltd. Vs The Commissioner of Customs)

  1. M/s AmSafe Services India Pvt. Ltd., the Applicant, is a subsidiary company of AmSafe Bridport Limited, UK. The Applicant proposes to import and supply parts of aircraft and ground handling equipment to Hindustan Aeronautics Limited (HAL), a Public Sector Undertaking in India. The Applicant...

• Case nº A.A.R. No. 956 of 2010 of Authority for Advance Rulings, August 22, 2012 (case Credit Suisse (International) Holding AG Bahnhofstrasse 17, 6300 Zug Switzerland, Address in India S.R. Batliboi & Co., 6th floor, Express Towers, Nariman Point, Mumbai -400021 Vs Director of Income-tax (International Taxation))

  1. The applicant is a company incorporated under the laws of Switzerland and is a fully owned subsidiary of another company referred to as 'company C' hereinafter, incorporated in Switzerland. The applicant had set up a wholly owned subsidiary in India under the Indian Companies Act, 1956. For...

• Case of Authority for Advance Rulings, June 30, 2009 (case Fact Set Researach Systems Inc. Vs Director of Income Tax (International Taxation-I))

  1. This application is filed under Section 245Q(1) of the Income-tax Act, 1961 (for short 'the Act'). The applicant (referred to hereinafter as 'FactSet') is a company incorporated in USA and is non-resident for the purpose of Income-tax Act. 1.1 The following facts are stated in the application...

• Case nº A.A.R. No. 832 of 2009 of Authority for Advance Rulings, March 18, 2010 (case HMS Real Estate Pvt. Ltd. Vs Commissioner of Income-tax-I)

  1. Whether the compensation payable to Hellmuth, Obata + Kassabaum L.P., USA under clause VA of the Agreement dated October 15, 2008 can be disintegrated in three parts; viz., (a) for development and sale of designs (b) consultancy for construction documents, and, (c) for 'Construction...

• 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 Ruling No. AAR/11(Cus)/2005 in Application No. AAR/44(Cus)/10/2005 of Authority for Advance Rulings, October 06, 2005 (case In Re: Alcatel India Ltd. Vs)

  1. In this application under Section 28H of the Customs Act, 1962 (for short "the Act"), the applicant is a wholly owned subsidiary Indian company of M/s. Alcatel, France. The applicant is manufacturing and supplying telecom equipments to the Indian customers. The applicant proposes to...

• 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...