OrbitaxLimited partnership that pays trade tax and has a tax residency certificate will be eligible to tax treaty benefits
|Treaty Development|Germany; India
On 8 January 2013, the Indian High Court issued its decision in the case of DIT v. Chiron Bearing Gmbh & Co. (ITA No. 2273/2010) that a limited partnership that pays trade tax and has a tax residency certificate will be eligible to the benefits under the Germany - India Income and Capital Tax Treaty (Tax Treaty).
(a) Facts. The Taxpayer (i.e. Chiron Beari…
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