This Digest of case laws is prepared by KSA Legal and AIFTP from judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals
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S. 245R : Advance rulings-Dividend to non-resident shareholders Dividend Distribution Tax (DDT)-DTAA-India-Netherlands. [S. 115-0, 245R(2)]

RBS Services India (P.) Ltd. in re (2021) 279 Taxman 480 (AAR)

S. 245R : Advance rulings-Whether service charges received by assessee towards provision of GDC HQ related services was liable to be taxed as fee for technical services-Application admitted-DTAA-India-UK. [S. 9(1)(i), 245R(2), Art. 13]

Fujitsu Services Ltd. In re (2021) 279 Taxman 482 (AAR)

S. 245R : Advance rulings-Business Income-Off shore supply-No pending proceedings-Amounts received/receivable by applicant from ‘DLTPL’ are liable to tax in India-Application admitted. [S. 9(1)(i), 245R(2)]

CTCI Corporation, In re (2021) 279 Taxman 483 (AAR)

S. 245R : Advance rulings-Capital gains-Merger-Application was allowed to be withdrawn.

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

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

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

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

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

OC Oerlikon Corporation AG, In re (2021) 436 ITR 186/ 279 Taxman 1 / 199 DTR 39 / 319 CTR 386 (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: Advance rulings-Delay in disposing the application-Application for withdrawal of application is allowed-Dismissed as withdrawn.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)]

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

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