GENERAL ELECTRIC POWER SYSTEMS INC vs. COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION )DELHI-1

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