GENERAL REINSURANCE AG,MUMBAI vs. ASSISTANT COMM. OF INCOME TAX (INTERNATIONAL TAXATION)-RANGE 2(3)(2), MUMBAI

ITA 2447/MUM/2022Status: DisposedITAT Mumbai30 January 2026AY 2018-1931 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal decided to remand the matters back to the Assessing Officer for fresh adjudication. This was due to the AO's failure to provide specific findings on the attribution of profits to the alleged PE and the proper application of tax treaties and domestic law.

What were the facts?

The assessee, General Reinsurance AG's India Branch, appealed against assessment orders concerning its business connection in India, the existence of a Dependent Agent Permanent Establishment (PE), and the taxability of reinsurance premiums. The Assessing Officer (AO) and Dispute Resolution Panel (DRP) had made adverse findings on these points.

What were the issues?

The key issues revolved around whether the Indian subsidiary constituted a business connection, if the Indian branch was a Dependent Agent PE, and how reinsurance premiums earned by overseas offices should be taxed in India, including the attribution of profits to the PE.

Which sections of the Income-tax Act were involved?

Section 9(1)(i)

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2018-19 General Reinsurance AG C/O General Reinsurance AG India Branch Units 107,108,109, Meadows Sahar Plaza Complex Mathuradas Vasanji Road, Mumbai (PAN: AAECG5195K) (Appellant) Present for: Assessee Revenue Date of Hearing Assistant Commissioner of Income-tax (International Vs. taxation), Range – 2(3)(2) Mumbai (Respondent) : Shri P.J. Pardiwala, Sr. Advocate and Shri Madhur Agrawal, Advocate : Shri Satya Pal Kumar, CIT (DR) : 03.11.2025 ITA Nos. 2448, 887 and 4691/MUM/2022

Assessment Years: 2019-20 to 2021-22 General Reinsurance AG C/O General Reinsurance AG India Branch Units 107,108,109, Meadows Sahar Plaza Complex Mathuradas Vasanji Road, Mumbai (PAN: AAECG5195K) (Appellant) Present for: Assessee Revenue Assistant Commissioner of Income-tax (International Vs. taxation), Range – 2(3)(2) Mumbai (Respondent) : Shri Madhur Agrawal, Advocate : Shri Krishna Kumar, Sr. DR Date of Hearing : 18.11.2025 Date of Pronouncement : 30.01.2026 AYs 2018-19 to

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 9(1)(i)

All 479 judgments and leading authorities on Section 9(1)(i) →

Recent GST High Court judgments

Search GST case law →