Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Philips India Ltd., In re (2021) 279 Taxman 329 (AAR)

S. 245R : Advance rulings-Withholding tax on dividend payable to mon-resident shareholder-Application admitted-DTAA-India-Netherland. [S. 195, 245R(2), Art. 10]

Soregam SA, In re (2021) 279 Taxman 404 (AAR)

S. 245R : Advance rulings-Withdrawal of application-Pendency of appeal before Appellate Tribunal.[S.245R(2)]

OC Oerlikon Corporation AG, In re (2021) 436 ITR 186 / 279 Taxman 1 / 199 DTR 39 / 319 CTR 386 (AAR)

S. 245R : Advance rulings-Deduction at source-Payment made to foreign company for acquisition of shares whether liable to deduct tax at source-Application admitted. [S. 9(1)(i), 195, 245R(2)]

G.R. Infraprojects Ltd., In re (2021) 279 Taxman 327 (AAR)

S. 245R : Advance rulings-Delay in disposing the application-Application for withdrawal of application is allowed-Dismissed as withdrawn. [S. 35AD, 245Q(1), 245R(2)]

Delta Plus Group S.A., In re (2021) 436 ITR 452 / 279 Taxman 330 (AAR)

S. 245R : Advance rulings-Dividend receivable from Indian subsidiary-Beneficial provision of DTAA-DTAA-India-Slovenia-Columbia-Lithuania-Protocol-France. [S. 245R(2), Art. 10(2)(a)]

CJ 4DPLEX Co. Ltd., In re (2021) 436 ITR 452/ 204 DTR 211/ 321 CTR 741/279 Taxman 8 (AAR)

S. 245R : Advance rulings-Notice u/s.143(2)-Whether the consideration for offshore supply of 4DX equipment to PVR under Strategic Alliance Agreement is liable to tax in India-Application admitted-DTAA-India-Korea. [S. 9(1)(i), 143(2), 245R(2), Art. 5, 12]

Bureau Veritas Consumer Product Services India (P.) Ltd., In re* (2021) 279 Taxman 378 (AAR)

S. 245R : Advance rulings-Dividend to non-resident shareholders Dividend Distribution Tax (DDT)-DTAA-India-France. [Art. 11, 115-0, 245R (2), Art. 11]

BMW India (P.) Ltd., In re (2021) 436 ITR 287 / 279 Taxman 110/ 203 DTR 396/ 321 CTR 836 (AAR)

S. 245R : Advance rulings-Salaries paid to seconded employees in India whether qualify as non-resident-Credit for deduction of tax at source-DTAA-India-Japan. [Art. 15(1), S. 192]

Alliance Data Lux Financing S.A.R.L., In re (2021) 279 Taxman 5 (AAR)

S. 245R : Advance rulings-Capital gains tax-Transfer of shares on receipt of dividend in kind-Application is admitted-DTAA-India-Luxembourg. [Art. 10, 13]

Comstar Automotive Tech (P.) Ltd., In re (2021) 279 Taxman 122 (AAR)

S. 245R : Advance rulings-Domestic companies-Tax on distributed profits-Beneficial provision of DTAA-DTAA-India-Singapore. [S. 1150, 245R(2), Art. 10]