M/S GROB-WERKE GMBH & CO. KG,GERMANY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, INTL TXN CIRCLE, VIZAG, VISAKHAPATNAM
In the result, appeal of the assessee is partly allowed
ITA 176/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam04 Sept 2025AY 2022-23
Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.176/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2022-23) Vs. M/S. Grob – Werke Gmbh & Co. Kg Acit Industriestrasse 4, 87719 Mindelheim International Taxation Circle Income Tax Office Germany, Pincode - 87719 Infinity Towers Sankaramatam Road [Pan:Aaifg4270G] Visakhapatnam - 530016 करदाता का प्रतततितित्व/ Assessee Represented By : Shri Nikhil Ajit Mutha, Ca : Shri Badicala Yadagiri, Cit(Dr) राजस्व का प्रतततितित्व/ Department Represented By सुिवाई समाप्त होिे की ततति/ Date Of Conclusion Of Hearing : 07.08.2025 घोर्णध की तधरीख/Date Of Pronouncement : 04.09.2025
Section 115ASection 129Section 142(1)Section 143(2)Section 143(3)Section 195
section 115A instead of Article 12 of the India-Germany Tax Treaty, resulting into additional demand of INR 46,38,382/-considering applicability of surcharge and cess under the provisions of the Act.
3. Ground 3: Disregarding valid Tax Residency Certificate issued by Tax Authorities of Germany
In the facts and circumstances of the case
