chargeable to tax. She treated the payments made to Lufthansa Technik, a Germany company (hereinafter referred to as Technik), as the model for considering ... were wet-leased out to a foreign company, namely, Lufthansa Cargo AG, Germany (hereinafter referred to as 'LCAG') under an Agreement dated April
basis of the Double Taxation Avoidance Agreement between Germany and India?"
3. The Income-tax Appellate Tribunal, Hyderabad, has consolidated 21 reference applications ... payable in Germany. 5% of the above amount was payable at the conclusion of the contract, 10% by opening letters of credit in four weeks
various entities. The same was secured by the Federal
Republic of Germany ("Germany"), which in turn, apart
from initiating tax proceedings against some ... abroad.
53.It was also alleged by the Petitioners that in fact
Germany had offered such information, freely and
generally to any country that requests
Enercon GmbH, a company incorporated )
and existing under the laws of Germany )
and having its registered office at
ig )
Dreekamp 5, D26605, Aurich, Germany ... Aloys Wobeen, German Inhabitant )
having his office at Dreekamp 5, D26605 )
Aurich, Germany. )
3) Hans-Dieter Kettwig, German Inhabitant )
having his office at Dreekamp
Government of India and the enquiry was held
in London and West Germany. The board held that two of the
charges were proved ... December, 1956 the
appellant was deputed to the Essen Area of West Germany as
Senior Railway Inspector in which capacity he had to inspect
Lowenbrau Buttenheim,
defendant no.2 are entities incorporated under the laws of
Germany. Both of them manufacture beer, which is sold in
Germany and other ... mark "LOWENBRAU
BUTTENHEIM" along with other words/marks in Germany and
other countries.
4. Both the plaintiff no.1 and the defendant
left the country and purchased the tickets in Germany for
his onward journey and that the photo copies of the passport
and the tickets were ... left the country and purchased a
ticket for Germany for his onward
journey which would be evident from
the entries in his Passport and
Visa
parcels bearing Nos. R-250012 and R-250013 arrived at Frankfurt Airport, Germany, with flight No. AV018 from Bogota, Columbia destined for further transport ... containing contraband were seized and confiscated by the Custom Authorities, Government of Germany. After obtaining sanction from the Chief Public Prosecutor, Government of Germany
facts.
3. The father, the 1st respondent, an Indian National, went to Germany in the year 195S to study medicine. There he met the petitioner ... father and mother as well as the children were residing in Germany. They were certainly ordinarily residents in Germany at that time.
There
have filed case of infringement of trade mark against the defendants in Germany on the same ground. The defendants in that case gave statement that ... this stand of the defendants in a competent Court of law in Germany it was not permissible for the defendants to take contrary stand when
