CIT-1 vs. ALCATEL LUCENT FRANCE USA INC

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:1926-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:1926-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:1926-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:1926-DB