CIT-1 vs. ALCATEL LUCENT FRANCE

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ITA-125/2015HC Delhi2015:DHC:192227 February 20154 pages
AI SummaryRemanded

What did the High Court hold?

The High Court decided to follow its previous judgment in ITA No. 119/2015. The specific outcome for these consolidated appeals is not detailed in this excerpt.

What were the facts?

The appeals were filed by the revenue against the orders of the Income Tax Appellate Tribunal concerning various Alcatel Lucent entities. The High Court referred to a decision dated February 27, 2015, in ITA No. 119/2015 for detailed judgment.

What were the issues?

The appeals raised issues related to the tax treatment of transactions involving Alcatel Lucent entities. The specific legal questions are not elaborated in this snippet.

Which sections of the Income-tax Act were involved?

None specified in excerpt

AI-generated summary — verify with the full judgment below

ITA 120/2015 & conn. Page 1

$~3 to 32 and 37 to 43 * IN THE HIGH COURT OF DELHI AT NEW DELHI Decided on 27th February, 2015 + ITA 120/2015

CIT-1

..... Appellant

versus

ALCATEL LUCENT ENTERPRISE

..... Respondent + ITA 121/2015

CIT-1

..... Appellant

versus

ALCATEL LUCENT SHANGHAI BELL

..... Respondent + ITA 122/2015

CIT-1

..... Appellant

versus

ALCATEL LUCENT FRANCE USA INC

..... Respondent + ITA 123/2015

CIT-1

..... Appellant

versus

ALCATEL LUCENT FRANCE

..... Respondent + ITA 124/2015

CIT-1

..... Appellant

versus

ALCATEL LUCENT SHANGHAI BELL

..... Respondent + ITA 125/2015

CIT-1

..... Appellant

versus

ALCATEL LUCENT FRANCE

..... Respondent + ITA 126/2015

CIT-1

..... Appellant

versus

ALCATEL LUCENT ENTERPRISE

..... Respondent + ITA 127/2015

CIT-1

..... Appellant

versus

ALCATEL LUCENT ENTERPRISE

..... Respondent + ITA 128/2015

CIT

..... Appellant

versus

ALCATEL LUCENT CANADA

..... Respondent + ITA 129/2015

CIT-1

..... Appellant

versus 2015:DHC:1922-DB

ITA 120/2015 & conn. Page 2

ALCATEL LUCENT FRANCE USA INC

..... Respondent + ITA 130/2015

CIT-1

..... Appellant

versus

ALCATEL LUCENT ITALIA SPA

..... Respondent + ITA 131/2015

CIT-1

..... Appellant

versus

ALCATEL LUCENTFRANCEUSA INC

..... Respondent + ITA 132/2015

CIT-1

..... Appellant

versus

ALCATEL LUCENT ENTERPRISE

..... Respondent + ITA 133/2015

CIT-1

..... Appellant

versus

ALCATEL LUCENT SHANGHAI BELL

..... Respondent + ITA 134/2015

CIT-1

..... Appellant

versus

ALCATEL LUCENT DEUTSCHLAND AG

..... Respondent + ITA 135/2015

CIT-1

..... Appellant

versus

ALCATEL LUCENT SHANGAHI BELL

..... Respondent + ITA 136/2015

CIT

..... Appellant

versus

ALCATEL LUCENT CANADA

..... Respondent + ITA 137/2015

CIT-1

..... Appellant

versus

ALCATEL LUCENT FRANCE

..... Respondent + ITA 138/2015

CIT

..... Appellant

versus

ALCATEL LUCENT BELL NV

..... Respondent + ITA 139/2015

CIT-1

..... Appellant

versus

ALCATEL LUCENT BELL NV

..... Respondent + ITA 140/2015

CIT-1

..... Appellant 2015:DHC:1922-DB

ITA 120/2015 & conn. Page 3

versus

ALCATEL LUCENT ITALIA SPA

..... Respondent + ITA 141/2015

CIT-1

.... Appellant

versus

ALCATEL LUCENT FRANCE

..... Respondent + ITA 142/2015

CIT-1

..... Appellant

versus

ALCATEL LUCENT BELL NV

..... Respondent + ITA 144/2015

CIT-1

..... Appellant

versus

ALCATEL LUCENT BELL NV

..... Respondent + ITA 145/2015

CIT

..... Appellant

versus

ALCATEL LUCENT CANADA

..... Respondent + ITA 146/2015

CIT

..... Appellant

versus

ALCATEL LUCENT BELL NV

..... Respondent + ITA 147/2015

CIT

..... Appellant

versus

ALCATEL LUCENT CANADA

..... Respondent + ITA 148/2015

CIT

..... Appellant

versus

ALCATEL LUCENT BELL NV

..... Respondent + ITA 149/2015

CIT

..... Appellant

versus

ALCATEL LUCENT BELL NV

..... Respondent + ITA 150/2015

CIT-1

..... Appellant

versus

ALCATEL LUCENT SHANGHAI BELL

..... Respondent + ITA 151/2015

CIT-1

..... Appellant

versus

ALCATEL LUCENT FRANCE

..... Respondent + ITA 152/2015 2015:DHC:1922-DB

ITA 120/2015 & conn. Page 4

CIT-1

..... Appellant

versus

ALCATEL LUCENT ENTERPRISE

..... Respondent + ITA 153/2015

CIT-1

..... Appellant

ALCATEL LUCENT ITALIA SPA

..... Respondent + ITA 154/2015

CIT

..... Appellant

versus

ALCATEL LUCENT FRANCE

..... Respondent + ITA 155/2015

CIT

..... Appellant

versus

ALCATEL LUCENT ENTERPRISE

..... Respondent + ITA 156/2015

CIT

..... Appellant

versus

ALCATEL LUCENT FRANCE

..... Respondent + ITA 157/2015

CIT

..... Appellant

versus

ALCATEL LUCENT ITALIA SPA

..... Respondent

Presence : Mr. Nitin Gulati, jr. standing counsel for the revenue

Mr. Prakash Kumar, Adv. for the assessee

CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA

MR. JUSTICE S. RAVINDRA BHAT (OPEN COURT) % For detailed judgment, the decision dated 27.02.2015 in ITA No. 119/2015 may be referred to.

S. RAVINDRA BHAT, J

R.K.GAUBA, J FEBRUARY 27, 2015 vld

2015:DHC:1922-DB

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