GENERAL REINSURANCE AG,COLOGNE, GERMANY vs. ASSISTANT COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION) CIRCLE - 2(3)(2), MUMBAI
ITA 4691/MUM/2023[2021-22]Status: DisposedITAT Mumbai30 Jan 2026AY 2021-22
Bench: Shri Amit Shukla & Shri Girish Agrawal
Section 115BSection 144C(5)Section 9(1)(i)
IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI
BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER
AND
SHRI GIRISH AGRAWAL, ACCOUNTANT