Treaty between India and Germany – Indian decision on applicability of tax treaty to a limited partnership
The Indian Income Tax Appellate Tribunal (ITAT) delivered a ruling dated 4 July 2008 in the case of Assistant Director of Income Tax v. Chiron Behring Gmbh & Co. (2008-TIOL-419-ITAT-MUM) on whether a German limited partnership firm would be eligible to apply the beneficial provisions of the India-Germany tax treaty (the Tax Treaty) for taxability of income earned in India.
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