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 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 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 of Authority for Advance Rulings, March 15, 2010 (case ABB Limited Vs Commissioner of Income-tax, (Large Tax Payer Unit))

  1. The applicant - ABB Limited- which is a company incorporated in India having its registered office in Bangalore has filed this application seeking advance ruling in respect of the Cost Contribution Agreement which it proposes to enter into with its group Company by name, ABB Research Limited,...

• Case nº Ruling Nos. AAR/03 and 04(Cus)/2006 in Application Nos. AAR/4419 and /21 (Cus)/2005 of Authority for Advance Rulings, January 05, 2006 (case Alcatel India Ltd. Vs Commissioner of Customs)

  (a) Application No. AAR/44/21(Cus)/2005 raising the question - "Whether Remote Pump (unrepeatered) proposed to be imported into India, is classifiable under Heading No. 8517 50 99 of the First Schedule of the Customs Tariff Act, 1975". (b) Application No. AAR/44/19(Cus)/2005 raising the...

• 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 nº A.A.R. No. 940 of 2010 of Authority for Advance Rulings, July 26, 2011 (case Deepak Cables (India) Limited Vs Meera Srivastava, JDIT)

  1. The applicant is a company incorporated in India, engaged in manufacturing of cables, electrical & automotive wire and bronze type cables. The applicant formed a consortium with M/s LS Cables Limited, Korea on 22.6.2007 with a view to bid for four tenders invited by the Karnataka Power...

• Case of Authority for Advance Rulings, September 30, 2009 (case Gearbulk AG Vs Director of Income-tax (International Taxtion))

  (1) Whether during the previous years relevant to assessment years 2008-09 and 2009-10, the applicant, in the stated facts and circumstances, had a Permanent Establishment in India under Article 5 of India-Switzerland Double Taxation Avoidance Agreement in relation to activity of charter of vessels ...

• Case nº Ruling No. AAR/44/ST-I/29/2016 in Application No. AAR/44/ST-1/10/2016 of AAR Cases, August 12, 2016 (case In Re : Avadh Infratech 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 of Authority for Advance Rulings, August 21, 2006 (case In Re: ABC Ltd. Vs)

  1. In this application under Section 245Q(1) of the IT Act, 1961 (for short "the Act"), the applicant is a company incorporated in Switzerland and is a tax resident of that country. It is a part of the D Group of companies. E Ltd. is one of the D Group of companies. It was incorporated in ...

• 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...

• Case nº A.A.R. Nos. 1131, 1133 of 2011, 1415 and 1416 of 2012 of AAR Cases, April 04, 2016 (case In Re: Corpro Systems Ltd. Vs)

  1. This ruling will cover the AAR Application Nos. 1131, 1133, 1415 & 1416 as a common question is involved in all these four applications. All the four applications have been filed by one Corpro Systems Limited, UK. We shall use the facts in Application No. 1131 only as all the facts about the ...