AAR: Non-compete fee non-taxable absent PE; Rejects transfer of 'right to do business' plea

AAR holds that the non-compete fee received by Applicant [Holding company of Mcmillan Group (a leading publisher) and resident of UK] constitutes business income u/s 28(va), however it is not

Jun 13,2018

AAR: 65 Key observations from AAR MasterCard ruling on PE constitution, Royalty & FTS taxation

AAR rules that the Applicant (a Singaporean MasterCard group company) has a fixed place PE, service PE and dependent agent PE in India under Article 5 of the India Singapore

Jun 13,2018

AAR: No PE for Saudi Arabian Oil Co. for 'marketing support' proposed by Indian subsidiary

AAR rules that India subsidiary (Aramco India) of the Applicant (Saudi Arabian Oil Company) would not constitute its PE in India under Article 5 of India-Saudi Arabia DTAA in respect

Jun 11,2018

AAR: International Zinc Association's India LO not rendering 'specific services'; Surplus not taxable u/s 28(iii)

AAR rules that the Liaison office ('LO') of the Applicant (International Zinc Association, a Belgium based International Non-Profit Association) established in India for conducting programmes / conferences / training on importance of zinc, not

Jun 04,2018

AAR: Upholds PE for Luxembourg hotel company enjoying 'autonomy' over Indian hotel's operation

AAR rules that Indian hotel managed and operated by Applicant (a Luxembourg based group engaged in operation and management of the hotels) would constitute its fixed place PE in India

Jun 04,2018

AAR: US-parent Co's income from authorised Indian reseller for content delivery solutions not taxable

AAR holds that payment received by the Applicant (a US based technology company) from its India based group company under the  non-exclusive Reseller Agreement for sale of applicant's content delivery solutions directly to

May 29,2018

AAR: ​Rules on 'loan fee' taxability under French treaty; Debt claims existence crucial

AAR rules that the 'front-end fee' payable by a customer in India, for appraisal of loan application carried outside India, under the financing arrangement with the Applicant (a France based

May 29,2018

AAR: Seismic surveys through vessels for 113 days constitutes fixed-place PE

AAR rules that assessee (a UAE tax resident) constitutes a fixed place PE in India under Article 5(1) of India-UAE DTAA in the form of its vessels engaged in seismic

Apr 06,2018

AAR: Allows lower Capital gain tax-rate to Finnish seller under Sec. 112(1) proviso; Follows Cairn UK

AAR rules that the applicant company (a non-resident seller based in Finland) eligible for lower rate of tax @ 10.506% (inclusive of surcharge and cess) on capital gains arising on sale

Mar 14,2018

AAR: Mauritian entity, mere name lender; Denies Article 13 benefit on capital gains

AAR, in another ruling in case of AB Mauritius (Applicant), denies India-Mauritius treaty benefit, holds capital gains on sale of shares in AB India to another subsidiary, AB Singapore, as

Feb 12,2018