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Feb 11 2010 (TRI)

Shri Anurag Chaudhary Vs. Commissioner of Income-tax-xvi, New Delhi

Court : Authority for Advance Rulings

This application is filed by an individual assessee under section 245Q of the Income Tax Act. In the application, the applicant has claimed his status as non-resident. It is stated in the application that the applicant left India for USA for employment purposes on 31st March, 2008 and came back on 29th November, 2008 i.e. he was in India for 122 days (243 days outside India) in the previous year 2008-2009. A copy of letter dated 27th March 2008 from NIIT Technologies Limited posting the applicant to the US Company as Software Engineer has been enclosed. Apparently, the applicant was assigned by NIIT Technologies Limited, an Indian company, to work in its group company in USA, NIIT Technologies Inc., for sometime. A copy of statement of full and final settlement prepared by NIIT Technologies Ltd has also been filed. The dates of his joining and leaving NIIT Tech Inc. USA are mentioned therein. 2. With these facts the applicant sought ruling on the question: Am I non-resident in India in...

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Feb 01 2010 (TRI)

Yongnam Engineering and Construction (Pte) Ltd. Vs. Director of Income ...

Court : Authority for Advance Rulings

The applicant is a company incorporated in Singapore engaged in the business of mechanical and civil engineering and fabrication and erection of steel structures. DIAL (Delhi International Airport (Private) Limited)appointed Larsen and Toubro (LandT) as a contractor for engineering, procurement and construction for setting up a new Passenger Terminal Building (PTB) at IGI Airport, Delhi. LandT has sub-contracted the structural steel work of PTB to the applicant by means of a Sub-contract dated 27th February, 2008. In relation to the consideration received for offshore supplies covered by the said Sub-contract agreement, the applicant has sought advance ruling under section 245Q (1) of the Income-tax Act, 1961 on the following question: On the facts and circumstances of the case, whether the amount received/receivable by the applicant from Larsen and Toubro Limited for offshore supply and delivery of overseas fabricated items are liable to tax in India under the provisions of the Income...

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Jan 21 2010 (TRI)

Star Television Entertainment Ltd. and Others Vs. Director of Income-t ...

Court : Authority for Advance Rulings

Honble Chairman 1. These six Applications are filed under Section 245 Q (1) of the Income Tax Act, 1961 (hereafter referred to as the I.T. Act). Three Applications viz., Appn. Nos.805, 807 and 809 of 2009 have been filed by three non-resident foreign Companies. They are: 1) Star Television Entertainment Limited (STEL), 2) Star Asian Movies Limited (SAML) and 3) Star Asia Region FZLLC (SAR). The first two companies (applicants in Application Nos.805 and 807) are the companies incorporated under the laws of the British Virgin Islands (BVI). The third company was incorporated under the laws of U.A.E. The first company viz., STEL owns Star Plus T.V.channel. The second company viz., SAML owns Star Gold. The third company owns Star One and Star Utsav. These three companies which broadcast the said entertainment channels are within the same group. Hereafter, these three companies are referred to as amalgamating companies. Star India Private Limited (SIPL) is a company incorporated in India en...

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Dec 22 2009 (TRI)

Seabird Exploration Fz Llc Vs. Director of Income-tax(international Ta ...

Court : Authority for Advance Rulings

Mr. J. Khosla Seabird Exploration FZ LLC (the applicant) is a company incorporated under the laws of Dubai Technology and Media free Zone, Dubai and is a tax resident of UAE. It Is a Geophysical company which conducts seismic surveys and provides offshore seismic data acquisition and other associated services to global oil companies. Its main business activity is 2D seismic data acquisition and processing and 2D/3D offshore shallow water data acquisition and processing. Its other activities relate to study the earths structure to identify the existence of hydro carbons which assist oil companies in identifying locations where to drill and explore oil. These services are aimed at increasing exploration success of its oil and gas clients. 2. The applicant has entered into 3 contracts with the Oil and Natural Gas Ltd. (ONGC) on 20th Feb.,2008 for 2D seismic, gravity and magnetic data acquisition and on-board seismic data processing offshore India, during the field seasons 2007-08 and 200...

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Dec 21 2009 (TRI)

M/S Wavefield Inseis Asa Strandv 15, 1366 Lysaker Norway Vs. Director ...

Court : Authority for Advance Rulings

(By Honble Chairman) 1. The applicant has filed this application under section 245Q(1) of the Income-tax Act, 1961. The following facts are stated in the application. 1.1 The applicant is a company incorporated under the laws of Norway and is a tax resident of Norway. In this connection, the applicant has attached the certificate of incorporation and a certificate from the tax authorities certifying the applicants tax residency in Norway. The applicant is a marine geophysical company that conducts seismic surveys and provides offshore seismic data acquisition and other associated services to global oil companies. Such services are aimed at increasing the exploration success of its oil and gas clients and to assist them in maximizing production from their existing reservoirs. The applicant was awarded a 3 year contract by ONGC for 3D Seismic data acquisition and onboard processing offshore India during the field season 2008-09, 2009-10 and 2010-11, in different survey areas of Western a...

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Dec 07 2009 (TRI)

Geofizyka Torun Sp.Zo.O. Chrobrego 50 Vs. Director of Income-tax, (int ...

Court : Authority for Advance Rulings

Honble Chairman 1. The applicant is a Company incorporated in Poland and a tax resident of Poland. The applicant provides geophysical services to international oil and gas industry. The applicant conducts seismic surveys and provides on-shore seismic data acquisition and other associated services such as processing and interpretation of such data to global and oil companies. Seismic data acquisition has been explained to mean acquisition of data/information relating to earth structure in order to identify the existence of hydrocarbons underneath. Such services are aimed at increasing the exploration success of its customers and assisting them in maximizing the production from their existing reservoirs. It is explained that seismic surveys can paint the picture of the sub-surface in order to better target oil and gas reserves. The results would help assessing the potential for tapping oil and gas at the particular spot. It is further stated that seismic surveys are conducted to gather d...

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Nov 30 2009 (TRI)

Dana Corporation (Through Its Successor, Dana Companies Llc a Subsidia ...

Court : Authority for Advance Rulings

By Honble Chairman 1. Dana Corporation (for short DC) through its successor company DCLLC is the applicant herein. Dana Corporation (DC) was incorporated in USA in the Commonwealth of Virginia. DHC (Dana Holding Corporation) and Dana Companies Limited Liability Company (DCLLC) are the companies established as part of reorganization of DC. DHC is 100% holding company of DCLLC. Dana merged with DCLLC. Thus, DCLLC being successor to DC, has to bear the tax liability of DC. 1.1. DC owned shares of two US entities namely, Dana World Trade Corporation and Dana Global Products, Inc. and also shares of various companies outside the US (subsidiaries of DC) including shares in three Indian companies i.e. (1) Dana India Pvt. Ltd. (2) Spicer India Pvt. Ltd. and (3) Dana India Technical Centre Pvt. Ltd. The percentage of shares held by DC in these three Indian Companies were 54.65%, 74.9% and 100% respectively. It may be stated that the third company was the wholly owned subsidiary of DC. 1.2. DC ...

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Nov 30 2009 (TRI)

Federation of Indian Chambers of Commerce and Industry (Ficci) Vs. Dir ...

Court : Authority for Advance Rulings

Honble Chairman 1. The applicant is a non-profit company registered under the Companies Act, 1956. It is also registered under section 11A and 80G of the Income-tax Act, 1961 (hereinafter referred to as the Act). Hence, it is stated that its income is not taxable in India. The applicant has entered into a Memorandum of Understanding (MOU) with Defence Research Development Organisation (DRDO) on 25th July, 2008. As per the MOU, the applicant has to assist DRDO laboratories in identification and business development of competitive global technologies from its inventory of existing defence-related innovations. In order to implement the MOU, the applicant and DRDO have jointly initiated a programme known as Accelerated Technology Assessment and Commercialization (ATAC). The programme, it is stated, is for a period of 24 months. The applicant states that a major part of the programme has to be completed by the applicant and the rest with the help of UT(IC2) of University of Texas (for short...

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Nov 20 2009 (TRI)

M/S. Sumitomo Mitsui Construction Co. Ltd., Vs. Director of Income-tax ...

Court : Authority for Advance Rulings

Honble Chairman 1. The applicant is a company incorporated in Japan. It is engaged in construction activities and provides architectural and civil engineering services. SMCC Construction India Limited (SMCI) is an Indian Company and a subsidiary of the applicant and is operating as a construction company involved in general construction and civil engineering. The said Company provides industrial construction and related engineering consultancy services. 2. The applicant had entered into a technical collaboration agreement with SMCI on 10th December 1997. It may be mentioned that the names of the two Companies have undergone a change. As per the Agreement, the applicant had agreed to furnish to SMCI under a license the technical know-how and technical information covering the provision of contract services and assistance for the marketing. It has also granted exclusive right to SMCI to provide contract services in India and non exclusive rights to provide contract services outside India...

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Sep 30 2009 (TRI)

Gearbulk Ag Vs. Director of Income-tax (international Taxtion) Bangalo ...

Court : Authority for Advance Rulings

By Honble Chairman 1. The applicant - a non-resident shipping Company incorporated under the laws of Switzerland seeks advance ruling from this Authority on the following questions: (1) Whether during the previous years relevant to assessment years 2008-09 and 2009-10, the applicant, in the stated facts and circumstances, had a Permanent Establishment in India under Article 5 of India-Switzerland Double Taxation Avoidance Agreement in relation to activity of charter of vessels for transporting cargoes from Indian ports to outside India ? (2) If the answer to the first question is negative, whether income of the applicant from such charter of vessels is not liable to tax in India under the Treaty? 2. The following facts are stated in the application: 2.1. The applicant enters into medium and long term shipping contracts for the transportation of cargo worldwide. In the course of performance of such contracts, the applicant enters into further contracts with port agents, brokers and ste...

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