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 A.A.R. No. 819 of 2009 of Authority for Advance Rulings, March 18, 2010 (case Airport Authority of India Vs Director of Income-tax)

  1. The applicant (hereafter referred to as 'AAI') which is a Public Sector Undertaking set up under the Airport Authority of India Act has entered into a contract dated 11/12/2007 for "Automation Upgrade for third runway at IGI Airport, New Delhi" with Raytheon Company USA, (hereafter...

• Case nº Ruling Nos. AAR/27(Cus)/2005 in Application No. AAR/44(Cus)/41/2005 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 customs ...

• Case of Authority for Advance Rulings, August 06, 2010 (case Bharati AXA General Insurance Co. Ltd. Vs Director of Income-tax (International Taxation))

  1. The applicant (BAGI) is a company incorporated in India on 13th July, 2007 to undertake the business of general insurance. AXA Asia Regional Centre Pvt. Ltd. (AXA ARC) is a company incorporated in Singapore and it is a part of the AXA group of companies. It acts as a Central service organization ...

• Case nº Order No. AAR/02(CUS)/2005 in Application No. AAR/110(CUS)/2004 of Authority for Advance Rulings, January 18, 2005 (case Dell India Private Limited Vs Commissioner of Customs and Central Excise and Ors.)

  1. M/s Dell India Private Limited - the applicant - is a wholly owned subsidiary of M/s Dell International Inc. USA, a foreign company. M/s Dell Computer India Private Limited is another wholly owned subsidiary of the said foreign company. The applicant acquired the business of the trading division ...

• Case of Authority for Advance Rulings, December 07, 2009 (case Geofizyka Torun Vs Director of Income-tax, (International Taxation), Range-II)

  1. The applicant is a Company incorporated in Poland and a 'tax resident' of Poland. The applicant provides geophysical services to international oil and gas industry. The applicant conducts seismic surveys and provides on-shore seismic data acquisition and other associated services such as...

• Case nº Ruling No. AAR/ST/14/2016 in Application No. AAR/44/ST-1/10/2015 of AAR Cases, May 06, 2016 (case In Re : Choice Estates And Constructions Ltd. Vs)

  Court Information AAR...

• 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/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 Ruling No. AAR/CE/19/2016 in Application No. AAR/44/CE/14/2015 of AAR Cases, July 15, 2016 (case In Re : T.T. Recycling Management India Pvt. Ltd. Vs)

  Court Information AAR...

• Case of Authority for Advance Rulings, April 17, 2007 (case In Re: Arisaig Partners (India) Pvt. Ltd. Vs)

  1. The applicant is a wholly owned subsidiary Indian company of A.P. Asia, a foreign company. It is stated that it would be providing among others, investment research and other advisory services. For this purpose, it has entered into an agreement with the holding company for providing services on...