AAR: Admits application filed before Sec 143(2) notice; Mere return filing not bar u/s 245R(2) 

Mere filing of tax return not a bar u/s 245R(2) to admit AAR application; Only when notice for scrutiny assessment u/s 143(2) is issued, question raised in AAR application considered

Dec 24,2013

AAR: TV show line production services amount to 'work'; Sec 195 TDS not applicable 

Payment by Indian production house to Argentinean entity for line production services not liable to TDS u/s 195; Services of providing technical crew, production crew and technical equipment for shooting

Dec 24,2013

AAR: Foreign university an educational institution, payments covered by FTS exclusion under treaty 

Payments by applicant to INSEAD, a Singapore based educational institution, towards teaching services not taxable; INSEAD had no PE in India; Payments fall in the exclusive clause of Article 12(5)(c)

Sep 27,2013

AAR: Explains Sec. 245R(2) bar; rejects application as transaction reported in return 

Rejects application for ruling on issues already pending before IT authorities; Mere filling of return creates no bar, unless question raised in such application is an issue in return filed;

Aug 16,2013

AAR: Can't perpetrate earlier wrong of AAR based on 'negative equality' 

Earlier wrong (by earlier AAR bench ) can't be a basis for committing same mistake again; Party can't strengthen its case based on concept of "negative inequality"; It would not

Aug 12,2013

AAR: No re-framing of issues on Rule 19 application sans 'greater clarity'/convenience' 

AAR cannot determine tax liability of person other than applicant; Though earlier AAR bench directed re-consideration of certain issues on Rule 19 application, Authority not allowed to re-frame questions or

Aug 06,2013

AAR: Payment for use of telecommunication capacity taxable as royalty, not capital receipts

Payment for use of undersea and territorial telecommunication cable capacity taxable in India; Transfer of part capacity for use by applicant does not amount to transfer of capital assets, as

Aug 29,2012

AAR: "Hazardous to rule" on merits without basic contractual agreements, Declines Dishnet ruling 

AAR admitted application even though similar / almost identical application pending before them in applicant's own case; However, declined to rule on questions formulated due to non-production of the basic

Aug 29,2012

AAR: Satyam's class action suit settlement payment has India 'source', taxable as IOS

Settlement amounts payable under US class action suit by Indian co and Indian and foreign arms of auditor, constitute Settlement Fund’s income; Title passed to Settlement Fund in US, once

Aug 29,2012

AAR: Recalls favourable ruling on offshore supplies due to mistake apparent from record 

AAR calls back its earlier ruling in CTCI Overseas Corporation case treating offshore supplies as not taxable; Earlier ruling did not consider impact of its finding that consortium was assessable

Aug 29,2012