Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Total Gaz Electric Holdings Finance SAS, In re (2021) 279 Taxman 332 (AAR)

S. 245R : Advance rulings-Capital gains-Merger-Application was allowed to be withdrawn.

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)]

Signify Innovations India Ltd., In re (2021) 436 ITR 274 / 279 Taxman 116 / 203 DTR 390/ 321 CTR 621 (AAR)

S. 245R : Advance rulings-Notice u/s. 143(2)-Beneficial provisions of DTAA for determination of Dividend Distribution Tax (DDT) rate on dividend to non-resident shareholder-Application is admitted-DTAA-India-Netherlands. [S. 90, 115-0, 143(2), 245N, 245Q, 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: Advance rulings-Delay in disposing the application-Application for withdrawal of application is allowed-Dismissed as withdrawn.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-O, 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]