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2015:DHC:250-DB
$~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
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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
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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
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+ 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
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+ 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
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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
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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) %
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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
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