{"id":15120,"date":"2021-02-02T11:08:06","date_gmt":"2021-02-02T11:08:06","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dz-bank-ag-india-representative-office-v-dcit-mumtrib-www-itatonline-org\/"},"modified":"2021-02-02T11:08:06","modified_gmt":"2021-02-02T11:08:06","slug":"dz-bank-ag-india-representative-office-v-dcit-mumtrib-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dz-bank-ag-india-representative-office-v-dcit-mumtrib-www-itatonline-org\/","title":{"rendered":"DZ Bank AG \u2013 India Representative Office v. DCIT (Mum)(Trib), www.itatonline.org"},"content":{"rendered":"<p><strong>Tribunal held that\u00a0 a representative office of a foreign enterprise is not a taxable unit. The foreign enterprise is the taxable unit. A return of income filed in the name of the representative office, with the PAN of the enterprise, offering only the income of the representative office &amp; excluding the other Indian income of the enterprise is not proper. However, as the error is inadvertent and without any consequences in terms of loss of revenue, a pragmatic approach must be adopted and the assessee should not be subjected to avoidable inconvenience (ii) As regards the taxability of interest income under the India-Germany DTAA, as the debt claim in question was not &#8220;effectively connected&#8221; to the alleged PE, the exclusion article 11(5) was not triggered and the taxability under article 7 does not come into play \u00a0<\/strong><strong>(<\/strong>ITA No.: 1815\/Mum\/18, dt. 04.12.2020)(AY.2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.139: Return- A representative office of a foreign enterprise is not a taxable unit-The foreign enterprise is the taxable unit- A return of income filed in the name of the representative office, with the PAN of the enterprise, offering only the income of the representative office &amp; excluding the other Indian income of the enterprise is not proper- DTAA- India -Germany [  S. 9 (1) (i), 115A(5),   Art .7,  11(5) ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-15120","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3VS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15120","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=15120"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15120\/revisions"}],"predecessor-version":[{"id":15121,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15120\/revisions\/15121"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15120"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15120"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}