GENERAL REINSURANCE AG,COLOGNE, GERMANY vs. ASSISTANT COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION) CIRCLE - 2(3)(2), MUMBAI

ITA 4691/MUM/2023Status: DisposedITAT Mumbai30 January 2026AY 2021-2231 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the Indian branch of the assessee did not constitute a Dependent Agent Permanent Establishment (DAPE) under Article 5(5) of the India-Germany tax treaty. Consequently, the reinsurance premiums earned by overseas offices were not taxable in India as income attributable to a PE.

What were the facts?

The assessee, General Reinsurance AG (India Branch), appealed against assessment orders for AYs 2018-19 to 2021-22. The core dispute revolved around whether the Indian branch constituted a Permanent Establishment (PE) and the taxability of reinsurance premiums and technical service fees.

What were the issues?

Whether the Indian branch of the assessee constituted a Dependent Agent Permanent Establishment (DAPE) and the taxability of reinsurance premiums and technical service fees in India.

Which sections of the Income-tax Act were involved?

Section 9(1)(i),Section 153,Section 270A

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 Date of Hearing Date of Pronouncement Assistant Commissioner of Income-tax (International Vs. taxation), Range – 2(3)(2) Mumbai (Respondent) : Shri Madhur Agrawal, Advocate : Shri Krishna Kumar, Sr. DR : 18.11.2025 : 30.01.2026 AYs 2018-19 to

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