The Indian Authority for Advance Ruling (AAR) delivered a ruling dated 26 October 2005 in the case of ABC Ltd & XYZ Ltd (Note: The taxpayer(s) details have not been released) on whether payments made to a foreign company for Business Information Reports (BIRs) are taxable in India under the India-United Kingdom tax treaty (the tax treaty).

(a) Facts. The Applicant (i.e. a UK com…

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