2019 (11) TMI 759

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.... The case of the Petitioner is that, it is a Company incorporated under the laws of Germany and is engaged in the business of transportation of mail, livestock and goods by air through its fleet of aircrafts in international traffic. It is a tax resident of Germany, which is also the Petitioner's place of effective management for the purposes of the Act and the India- Germany Double Taxation Avoidance Agreement (hereinafter referred to as the "DTAA"), as evidenced by the required tax residency certificate issued by the German tax authorities. 3. In terms of the Article 8 of the said DTAA, the profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of eff....

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....ider it appropriate to reproduce the said file notice which reads as under:- F.Y. 2019-20 M/s. Lufthansa Cargo AG (PAN; AABCL6458R The applicant M/s. Lufthansa Cargo AG is an international airline company incorporated under the laws of Germany and having its Head Office at Flughafen, Bereich West, D-60546. Frankfort/ Main, Germany and controlling branch office in India for India operations at Room. no. 202-204, Cargo Complex, IGI Airport, New Delhi-110037. The applicant has filed an application dated 02.05.2019 for issuance of withholding tax certificate u/s 197 of the Act, for lower deduction of tax at source for payment received from various customers, agents and distributors on account of air transportation business in India during t....

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....cle & applicability put, up for kind perusal & dir. Pls Sd/- 20.05.19 Addl. GIT- 17 Range 2(2) Pl check the earlier years assessment statems & additions made therein. Sd/- 21.05.19 DCIT Put up for perusal. No assessment & addition. SD/- 24.05.19 Addl. IT Pay 2(2) To protect the interest of revenue, it is proposed that certificate may be issued @ 0.05%. SD/- 24.05.19 CIT(IT)-2 Approved @ 0.5% as proposed. SD/- 24.05.19 Addl.CIT IT 2(2) SD/- 24.05.19 9. In the light of the aforesaid, the submission of learned counsel for the Petitioner is that the present case is squarely covered by the decision of this Court in the case of Bentley Nevada LLC v. Income Tax Officer, Ward- 1(1)(2), International Taxation & Anr, ....