THE PR.COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1 vs. GENERAL ELECTRIC CANADA COMPANY

/ $-10 to 28 * IN THE HIGH COURT OF DELHI AT NEW DELHI 10 ITA 661/2018 and C.M.Nos.24761-24763/2018 THE PR.COMMISSIONER OF INCOME TAX-1 (INTERNATIONAL TAXATION) Appellant Through: versus GENERAL ELECTRIC POWER SYSTEMS INC Respondent { Through: 11 ITA 662/2018 and C.M.Nos.24764-24766/2018 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION-1 ~ Appellant Through: versus GE ENGINE SERVICES MCALLEN LP Respondent 12 Through: ITA 663/2018 and C.M.Nos.24768-24770/2018 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION-1 Appellant Through: versus GE ENGINE SERVICES MCALLEN LP Respondent Through: 13 ITA 664/2018 and C.M.N6S.24771-24773/2018 . THE PR.COMMISSIONER OF INCOME TAX -1 (INTERNATIONAL TAXATION) Appellant Through: versus GE CALEDONIAN LTD Respondent Through: ITA 661/2018 & connected matters Page 1 of6 y< Digitally Signed By:AMULYA Signature Not Verified

14 15 16 17 1 ITA 665/201824774 - 24776/2018 ^THE .GOMMISSIONER OF,INCOME TAX -1 (INTERNATIONAL TAXATION) Appellant Through; versus GENERAL ELECTRIC CANADA COMPANY Respondent, Through: ITA 666/2018 and C.M.Nos.24777^24779/2018 THE PR.COMMISSIONER OF INCOME TAX -1 (INTERNATIONAL TAXATION) . Appellant Through: ' versus ,GE JENBACFIER GMBH & CO. Respondent Through: ITA 667/2018 and C.M.Nos.24780-24782/2018 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL " TAXATION -1 Appellant . Through: versus GE ENGINE SERVICES MCALLEN LP Respondent Through: ITA 668/2018 and C.M.Nos.24783-24785/2018 THE PR.COMMISSIONER OF INCOME TAX -1 (INTERNATIONAL TAXATION) Appellant Through: versus GE CALEDONIAN LTD Respondent Through: ITA 661/2018 & connected matters Page 2 of6 ...

18 19 20 21 ITA 669/2018 and C.M.Nos.24799-24801/2018 THE PR.COMMISSIONER OF INCOME TAX - (INTERNATIONAL TAXATION)-1 Through: versus GENERAL ELECTRIC CANADA COMPANY Through: Appellant Respondent ITA 670/2018 and C.M.Nos.24802-24804/2018 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION-1 Appellant Through: versus NUOVO PIGNONE SPA Through: ITA 671/2018 and C.M.Nos.24805-24807/2018 THE PR.COMMISSIONER OF INCOME TAX -1 (INTERNATIONAL TAXATION) Through: versus GE JENBACHER GMBH & CO. Through: ITA 672/2018 and C.M.Nos.24810-24812/2018 THE PR.COMMISSIONER OF INCOME TAX -1 (INTERNATIONAL TAXATION) Through: versus GE CALEDONIAN LTD Through: Respondent . Appellant Respondent ... Appellant Respondent ITA 661/2018 & connected matters Page 3 of6

22 23 24 '25 ITA 673/2018 and C.M.Nos.24813^24815/2018 THE PR.COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-! i Through: i versus j. GENERAL ELECTRIC CANADA COMPANY Through: | i ' " i 1 • ITA 674/2018 and C.M.Nos.24816^24818/2018 THE PR.COMMISSIONER OF INdOME TAX -1 (INTERNATIONAL TAXATION) Through: versus GENERAL ELECTRIC CANADA (pOMPANY . : Through: | ITA 675/2018 and C.M.Nos.24819^24821/2018 THE PR.COMMISSIOl^ER OF INCOME TAX -1 (INTERNATIONAL TAXATION) I Through: | versus i GEJENBACHERGMBH&CO. | Through: ' ITA 676/2018 and C.M.Nos.24822-24824/2018 THE PR.COMMISSIONER OF INcjoME TAX -1 (INTERNATIONAL TAXATION) ! ^ Through: versus GENERAL ELECTRIC CANADA COMPANY Through: Appellant Respondent Appellant Respondent . Appellant Respondent Appellant Respondent. ITA 661/2018 & connected matters Page 4 of6

s 26 ITA 677/2018 aiid C.M.Nos.24826-24828/2018 THE PR.COMMISSIONER OF INCOME TAX -1 (INTERNATIONAL TAXATION) Appellant Through: versus GE WIND ENERGY GMBH Respondent Through: 27 ITA 678/2018 and C.M.Nos.24829-24831/2018 THE PR.COMMISSIONER OF INCOME TAX -1 (INTERNATIONAL TAXATION) Appellant Through: versus GE WIND ENERGY GMBH ' .....Respondent Through: 28 ITA 679/2018 and C.M.Nos.24834-24836/2018 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 Appellant Through: versus GE ENGINE SERVICE DISTRIBUTION LLC . Respondent Through: Present: Mr. Ruchir Bhatia, Advocate for the Revenue in all the matters. Mr. Sachit Jolly and Mr. Siddharth Joshi, Advocates for 1 respondent in all the matters. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA ORDER % 01.06.2018 ITA 661/2018 & connected matters Page 5 of6 I

• The sole question oflaw urged by the Revenue is with respect to the interest levied under Section 234-B of the Income Tax Act, 1961. This issue is covered in the assessee's favour and against the Revenue by the judgment of this Court in 'Director ofIncome-Tax (International Taxation) vs. GE Packaged Power Inc. \ (2015) 373 ITR 65 (Delhi). ^ It appears that the Revenue has appealed further to the Supreme Court and that its appeals are pending since leave has been granted. In these circumstances, the Court is of the opinion that the previous ruling in the assessee's case would bind it. The ITAT did not commit any error in following that previous order of this Court. However, it is also clarified that in any event, the parties shall be finally bound on the question of law by the judgment/ruling ofthe Supreme Court in the pending batch of appeals and the special leave petitions. The appeals are consequently dismissed subject to the above observations. S.RAVINDRA BHAT, J A. K. CHAWLA, J JUNE 01, 2018 rc ITA 661/2018 & connected matter.^ Page 6 of6