https://www.taxtmi.com/caselaws?id=220294 An entity can qualify as a resident of Germany under the India-Germany DTAA where the evidence shows it is treated as a taxable unit in Germany and liable to tax there, including support from a German tax residency certificate and trade tax returns. On that basis, Article 12(2) benefits for royalty and fees for technical services are available, and OECD commentary cannot override the treaty position established on the facts. Interest under section 234B is not leviable where the issue is covered by binding precedent. en-us Tue, 08 Jan 2013 00:00:00 +0530 Fri, 28 Jun 2013 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220294 An entity can qualify as a resident of Germany under the India-Germany DTAA where the evidence shows it is treated as a taxable unit in Germany and liable to tax there, including support from a German tax residency certificate and trade tax returns. On that basis, Article 12(2) benefits for royalty and fees for technical services are available, and OECD commentary cannot override the treaty position established on the facts. Interest under section 234B is not leviable where the issue is covered by binding precedent. Case-Laws Income Tax Tue, 08 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220294