DZ BANK INDIA REPRESENTATIVE OFFICE, MUMBAI DCIT (IT) 2(1)(2), MUMBAI

Last updated: 10 December 2020
Quick Summary
This Income Tax Appellate Tribunal case concerns DZ Bank AG's India Representative Office and its tax appeal for the 2014-15 assessment year. The core issue is whether the Indian representative office constitutes a 'permanent establishment' under the India-Germany Double Taxation Avoidance Agreement. The tribunal is determining if interest and commitment fees earned from Indian clients should be taxed in India or solely in Germany.

Court :
ITAT Mumbai

Brief :
By way of this appeal, the assessee appellant has called into question correctness of the order dated 20th December 2017 passed by the learned Commissioner (Appeals) in the matter of assessment under section 143(3) r.w.s. 144 C(13) of the Income Tax Act, 1961, for the assessment year 2014-15.

Citation :
ITA No.: 1815/Mum/18

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