GE ENERGY PARTS INC. vs. COMMISSIONER OFINCOME TAX (INTERNATIONAL TAXATION), DELHI - I

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ITA/627/2017HC DelhiDLHC01309839201721 December 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed all the appeals filed by the GE entities. No costs were awarded in these proceedings.

What were the facts?

These appeals were filed by various GE entities against the Commissioner of Income Tax (International Taxation). The specific details of the transactions or assessments are not provided in this excerpt.

What were the issues?

The core legal issues revolve around the taxability of income for international entities and the interpretation of relevant tax provisions, though not explicitly stated in this snippet.

AI-generated summary — verify with the full judgment below

Cited by 13 judgments on BharatTax

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ITA 627/2017 & connected matters Page 1 of 4

* IN THE HIGH COURT OF DELHI AT NEW DELHI

Reserved on: 24.05.2018 Pronounced on: 21.12.2018

+ ITA 627/2017; ITA 628/2017; ITA 629/2017; ITA 671/2017; ITA 674/2017, C.M. APPL.29470/2017; ITA 675/2017, C.M. APPL.29471; ITA 677/2017

GE ENERGY PARTS INC.

...... Appellant

Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I

..... Respondents

+ ITA 643/2017; ITA 646/2017; ITA 655/2017; ITA 669/2017 & ITA 685/2017

GE GENBACHER GMBH & CO.

...... Appellant

Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I

..... Respondents

+ ITA 644/2017; ITA 652/2017, C.M. APPL.29312/2017; ITA 653/2017; ITA 666/2017 & ITA 837/2017

GE ENGINE SERVICES MALAYSIA SDN BHD....... Appellant

Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I

..... Respondents

+ ITA 645/2017; ITA 654/2017; ITA 657/2017; ITA 668/2017; ITA 684/2017 & ITA 688/2017

GE PACKAGED POWER INC.

...... Appellant

Versus

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I

..... Respondents

ITA 627/2017 & connected matters Page 2 of 4

+ ITA 647/2017; ITA 670/2017; ITA 686/2017 & ITA 687/2017

GE TRANSPORTATION PARTS LLC

...... Appellant

Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I

..... Respondents

+ ITA 648/2017; ITA 649/2017; ITA 660/2017; ITA 661/2017; ITA 678/2017; ITA 679/2017 & ITA 836/2017

GE ENGINE SERVICES DISTRIBUTION LLC ...... Appellant

Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I

..... Respondents

+ ITA 650/2017; ITA 651/2017; ITA 662/2017; ITA 663/2017; ITA 664/2017; ITA 680/2017; ITA 681/2017 & ITA 682/2017

GE ENGINE SERVICES INC.

...... Appellant

Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I

..... Respondents

+ ITA 656/2017; ITA 665/2017; ITA 683/2017 & ITA 838/2017

GE JAPAN LTD.

...... Appellant

Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I

..... Respondents

+ ITA 828/2017, C.M. APPL.35327/2017

GE ELECTRIC CANADA COMPANY

...... Appellant

Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I

..... Respondents

+ ITA 839/2017

GE AIRCRAFT ENGINE SERVICES LTD. ...... Appellant

Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I

..... Respondents

ITA 627/2017 & connected matters Page 3 of 4

+ ITA 840/2017; ITA 841/2017 & ITA 842/2017

GE AVIATION SERVICE OPERATION LLP ...... Appellant

Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I

..... Respondents

+ ITA 843/2017; ITA 844/2017; ITA 845/2017; ITA 846/2017; ITA 847/2017; ITA 848/2017; ITA 849/2017 & ITA 850/2017

GE AVIATION MATERIALS LP

...... Appellant

Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I

..... Respondents

+ ITA 851/2017

GE CALEDONIAN LTD.

...... Appellant

Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I

..... Respondents

+ ITA 852/2017

GE ELECTRIC POWER SYSTEMS INC. ...... Appellant

Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I

..... Respondents

+ ITA 853/2017; ITA 854/2017; ITA 855/2017; ITA 856/2017 & ITA 857/2017;

GENERAL ELECTRIC CANADA COMPANY ...... Appellant

Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I

..... Respondents

+ ITA 858/2017& ITA 859/2017

GE MULTILIN

...... Appellant

Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I

..... Respondents

ITA 627/2017 & connected matters Page 4 of 4

+ ITA 860/2017; ITA 861/2017; ITA 862/2017; ITA 863/2017 & ITA 864/2017;

GE PACIFIC PVT. LTD.

...... Appellant

Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I

..... Respondent

Through: Mr. Sachit Jolly and Mr. Siddharth Joshi, Advocates, for appellants. Mr. Ruchir Bhatia, Sr. Standing Counsel, for the respondent. CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A.K. CHAWLA

MR. JUSTICE S. RAVINDRA BHAT % 1. The appeals are dismissed but without orders as to costs. 2. For detailed judgment, the decision dated 21.12.2018 in ITA 621/2017 may be referred to.

S. RAVINDRA BHAT (JUDGE)

A.K. CHAWLA (JUDGE) DECEMBER 21, 2018

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