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-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S. 245R : Advance rulings-Capital gains-Merger-Application was allowed to be withdrawn.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-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: Advance rulings-Delay in disposing the application-Application for withdrawal of application is allowed-Dismissed as withdrawn.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)
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]
CJ 4DPLEX Co. Ltd., In re (2021) 436 ITR 452/ 204 DTR 211/ 321 CTR 741/279 Taxman 8 (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]
Bureau Veritas Consumer Product Services India (P.) Ltd., In re* (2021) 279 Taxman 378 (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]
BMW India (P.) Ltd., In re (2021) 436 ITR 287 / 279 Taxman 110/ 203 DTR 396/ 321 CTR 836 (AAR)