loans obtained by AE
Rotor Holding BV- Netherlands, SE Drive Technik GmbH- Germany, Suzlon
Wind Energy GmbH- Germany and Suzlon Energy Ltd Mauritius. These loans ... assessee company is that since the target company is in Germany, any default
would first invite action on the German companies, then European companies,
then
employees of M/s Apollo Vredestein BV
Netherlands & Apollo Germany and R&D expenses of Rs. 1.89 crores for testing and
certification before ... India, the said tyres were sent to test tracks facilities in Germany
for testing and certification. The A.O was of the view that
1616/Del/2015
ITA No.843/Del/2016
GKN Driveline International GMBH, Germany as capital in nature and thereby
disallowing Rs.17,583,494/- after ... holding Plc. and GKN Driveline
International GMBH, Germany. The AO observed that GKN holding Plc. was
given license and logo
loans obtained by AE Rotor Holding BV- Netherlands, SE Drive Technik GmbH-
Germany, Suzlon Wind Energy GmbH- Germany and Suzlon Energy Ltd Mauritius.
These loans ... assessee company is that since the target
company is in Germany, any default would first invite action on the German companies,
then European companies, then
letter Ex.PW8/A written by his daughter-Manjit
Kaur from Germany to him along with the envelope Ex.PW8/B. The said ... Jasvir Singh
(Proclaimed Offender) in the year 1989. He was residing in Germany at
that time. His daughter-Manjit Kaur also accompanied him to Germany
citizens with
Overseas Citizen of India (OCI) status and live in Hannover,
Germany.
4. As per the petitioner, since the adoption was an inter-country ... parents to obtain the agreement/approval of the Central
Authority concerned in Germany as well as the NOC (agreement) of
CARA under Article
that is possible. He
contended that the first respondent was leaving to Germany in a
student visa and her departure would leave the child unattended ... respondent further
contended that she had gone to Germany for higher studies and
she had applied for visa for the minor child as well
into an agreement with M/s. European Air Transport
Leipzig Gmbh, (EAT) Germany for providing maintenance, repairs and overhaul
services and the said company charged ... contract. The assessee further submitted that EAT is a
company incorporated in Germany and hence tax resident of Germany. It is
entitled to benefits
Double Taxation Avoidance Agreement between India and
Germany, and by Articles 8(1) and 8(3) of the Double Taxation
Avoidance Agreement between India ... Assessees") are international airlines with headquarters and controlling
offices in Cologne, Germany and Amsterdam, Netherlands respectively and
branch offices in India. They operate aircraft
described as a company
incorporated and registered under the relevant laws of Germany, having its
registered office at "36, D-87727, Babenhausen, Germany ... part of the cause of action
arising here, the appropriate Court in Germany within whose territorial
limits, the defendant No.1's registered place
