The Authority for Advance Rulings recently gave a ruling in the case of Dell International Services Private Limited, Bangalore.  The ruling affirms that no tax is required to be withheld on payments made for the use of telecom bandwidth service if the non-resident recipient does not have a Permanent Establish in India.

In the attached newsletter BMR Advisors take a detailed look at the Advance Ruling given in this case and offer some useful insights into the Advance Ruling process in India.

Your TAXAND contacts for further queries are:

Mukesh Butani (New Delhi)
T. + 91 11 3081 5010
E. mukesh.butani@bmradvisors.com

Bobby Parikh (Mumbai)
T. +91 22 3021 7010
E. bobby.parikh@bmradvisors.com

Abhishek Goenka (Bangalore)
T. +91 80 4032 0100
E. abhishek.goenka@bmradvisors.com