Case Law Details
Case Name : Springer Verlag GmbH Vs D.C.I.T. International Taxation (ITAT Delhi)
Appeal Number : ITA No. 434/DEL/2019
Date of Judgement/Order : 23/08/2022
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Delhi
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Springer Verlag GmbH Vs D.C.I.T. International Taxation (ITAT Delhi)
Conclusion: TDS credit was allowed as the commission income was not ‘managerial service’ under India Germany Double Taxation Avoidance Agreement (DTAA).
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