DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION vs. M/S GE PACKAGED POWER INC

ITA 353/2014 and connected matters Page 1 $~7 to 46 * IN THE HIGH COURT OF DELHI AT NEW DELHI Decided on : 12.01.2015 + ITA 353/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus M/S GE PACKAGED POWER INC. ..... Respondent + ITA 354/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE PACKAGED POWER INC ..... Respondent + ITA 355/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE PACKAGED POWER INC. ..... Respondent + ITA 356/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE PACKAGED POWER INC. ..... Respondent + ITA 357/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE PACKAGED POWER INC ..... Respondent + ITA 358/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant 2015:DHC:248-DB

ITA 353/2014 and connected matters Page 2 versus GE JENBACHER GMBH & CO. OHG ..... Respondent + ITA 359/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE JENBACHER GMBH & CO. OHG ..... Respondent + ITA 360/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE JENBACHER GMBH & CO. OHG ..... Respondent + ITA 361/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE NUOVO PIGNONE S.P.A. ..... Respondent + ITA 362/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE NUOVO PIGNONE S.P.A. ..... Respondent + ITA 363/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE NUOVO PIGNONE S.P.A. ..... Respondent + ITA 364/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus 2015:DHC:248-DB

ITA 353/2014 and connected matters Page 3 GE NUOVO PIGNONE S.P.A. ..... Respondent + ITA 365/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENGINE SERVICES DISTRIBUTION LLC ..... Respondent + ITA 366/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENGINE SERVICES DISTRIBUTION LLC ..... Respondent + ITA 367/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENGINE SERVICES DISTRIBUTION LLC ..... Respondent + ITA 368/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENGINE SERVICES DISTRIBUTION LLC..... Respondent + ITA 369/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENGINE SERVICES DISTRIBUTION LLC..... Respondent + ITA 370/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENGINE SERVICES DISTRIBUTION LLC..... Respondent 2015:DHC:248-DB

ITA 353/2014 and connected matters Page 4 + ITA 371/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENERGY PARTS INC ..... Respondent + ITA 372/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENERGY PARTS INC ..... Respondent + ITA 373/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENERGY PARTS INC ..... Respondent + ITA 374/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENERGY PARTS INC ..... Respondent + ITA 375/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENERGY PARTS INC ..... Respondent + ITA 376/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE AIRCRAFT ENGINE SERVICES LIMITED ..... Respondent 2015:DHC:248-DB

ITA 353/2014 and connected matters Page 5 + ITA 377/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE AIRCRAFT ENGINE SERVICES LIMITED..... Respondent + ITA 378/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE AIRCRAFT ENGINE SERVICES LIMITED..... Respondent + ITA 379/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE AIRCRAFT ENGINE SERVICES LIMITED..... Respondent + ITA 380/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE AIRCRAFT ENGINE SERVICES LIMITED..... Respondent + ITA 381/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENGINE SERVICES MALAYSIA SDN BHD..... Respondent + ITA 382/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENGINE SERVICES MALAYSIA SDN BHD..... Respondent + ITA 383/2014 2015:DHC:248-DB

ITA 353/2014 and connected matters Page 6 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENGINE SERVICES MALAYSIA SDN BHD ..... Respondent + ITA 384/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENGINE SERVICES MALAYSIA SDN BHD ..... Respondent + ITA 385/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENGINE SERVICES MALAYSIA SDN BHD ..... Respondent + ITA 386/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus M/S GE JAPAN LTD ..... Respondent + ITA 387/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE JAPAN LTD ..... Respondent + ITA 388/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE JAPAN LTD ..... Respondent + ITA 389/2014 2015:DHC:248-DB

ITA 353/2014 and connected matters Page 7 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE JAPAN LTD ..... Respondent + ITA 390/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE NUOVO PIGNONE S.P.A ..... Respondent + ITA 391/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE NUOVO PIGNONE S.P.A ..... Respondent + ITA 402/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENERGY PARTS INC ..... Respondent Through : Sh. Balbir Singh, Sr. Standing Counsel with Ms. Rubal Maini, Advocate, for CIT. Sh. Sachit Jolly and Ms. Gargi Bhatt, Advocates, for the respondent. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K. GAUBA MR. JUSTICE S. RAVINDRA BHAT (OPEN COURT) % 2015:DHC:248-DB

ITA 353/2014 and connected matters Page 8 For detailed judgment, the decision dated 12.01.2015 in ITA 352/2014 may be referred to. S. RAVINDRA BHAT (JUDGE) R.K. GAUBA (JUDGE) JANUARY 12, 2015 2015:DHC:248-DB