submitted that the
assessee has paid to non-residents at USA, UK, Germany and
Spain in respect of whom the tax was not deducted. Therefore ... Accordingly, the payment made to the non-residents at
USA, UK, Germany and Spain to the extent of ₹2,95,31,708/- was
disallowed under
Brief facts are, the assessee company is a tax resident of
Germany. As stated, the assessee maintains an on-line database
pertaining to chemical information ... Permanent Establishment (PE) in India as per Article-5 of India-
Germany Tax Treaty, the subscription fee received by the assessee is
not taxable
remedies both judicial (e.g. UK, Belgium, Spain, France, The
Netherlands, Germany, Denmark, Norway, Ireland, Italy, Greece,
Austria, Lithuania, Iceland and Sweden) and administrative (Italy ... would exempt them from covering the
implementation costs of the blocking measures.
Germany
Third Act to Amend the Telemedia Act, Part 3, Section
Enercon GmbH )
a Company incorporated and )
existing under the laws of Germany )
and having its Registered Office at )
Dreekamp 5, D26605, Aurich, )
Germany. )
2. Wobben ... Properties Gmbh, )
a company incorporated and )
existing under the laws of Germany )
having its Registered office at )
Dreekamp 5, D26605, Germany )
::: Uploaded
Chief Financial Officer,
Alexander Von Knoop,
Einstelnring 35, 85609 Aschheim,
Germany.
4. Emerging Markets Investments Fund – Fund 1A,
http://www.judis ... Raffle Place,
048616 Singapore,
6. Jan Marsalek,
Einsterlnring 35,
85609 Aschhelm,
Eeutschland, Germany. ... Respondents
Application No.4724 of 2019
Wirecard Ag,
Einsterlnring 35,
Represented
2019
CONSORTIUM OF SIEMENS LTD. INDIA, SIEMENS SA SPAIN
AND SIEMENS AG GERMANY & ORS.....Petitioners
Through: Mr. Rajiv Nayar, Senior
Advocate with Mr. Dayan ... 2019
CONSORTIUM OF SIEMENS LTD. INDIA, SIEMENS SA SPAIN
AND SIEMENS AG GERMANY & ORS.....Petitioners
Through: Mr. Rajiv Nayar, Senior
Advocate with Mr. Dayan
individual Airline and the Amadeus CRS created by
the appellant at Erding, Germany. Amadeus also provides connectivity to its
CRS to the travel agents ... locations access to which is provided through Amadeus CRS facility
at Erding, Germany. In order to ensure that the customers‟ needs in each
national market
Lahmeyer Holding Gmbh, Germany vs Ddit, New Delhi on 9 October, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: 'D', NEW DELHI ... GmbH), International Taxation,
Friedberger Strasse 173 6118 New Delhi
Bad Vilbel, Deutschland
Germany
PAN-AAACL6802E
Assessee Revenue
ITA No.1881/DEL/2007
[Assessment Year
Bang/2011
.
Page 3 of 35
and cockpit crew to Dubai, Germany and Singapore respectively. The
nature of training is mentioned in the agreement with ... payment made to M/s. Lufthansa, which is a tax
resident of Germany, the DTAA between India and Germany in clause
12(4) defines
which
is in turn is a subsidiary of M/s. Adidas AG, Germany.
(ii) The assessee filed its original return of income ... advertising, marketing and
promotion (AMP) is flowing to "Adidas" Germany. The
AMP expenditure incurred by the assessee was held by
the learned
