THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. GE ENGINE SERVICE DISRTIBUTION LLC

$-48 to 53 & 63 to 70 * 48 + 49 50 51 52 IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 605/2018 & CM APPL. 21057-21059/2018 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION-1 Appellant versus GE ENGINE SERVICE DISRTIBUTION LLC Respondent ITA 606/2018 & CM APPL. 21060-21062/2018 THE PR.COMMISSIONER OF INCOME TAX - (INTERNATIONAL TAXATION)-1 Appellant versus GE ENGINE SERVICES INC Respondent ITA 607/2018 & CM APPL. 21063-21065/2018 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION-1 • Appellant versus GE ENGINE SERVICE MCALLEN LP . Respondent ITA 608/2018 & CM APPL. 21066-21068/2018 THE PR.COMMISSIONER OF ESICOME TAX - (INTERNATIONAL TAXATION)-1 Appellant versus GE ENGINE SERVICES TRI REMANUFACTURING INC Respondent ITA 609/2018 & CM APPL. 21071-21073/2018 THE PR.COMMISSIONER OF INCOME TAX - (INTERNATIONAL TAXATION) -1 versus GE ENGINE SERVICES MCALLEN LP ITA 605/2018 & connected matters Appellant Respondent Page 1 of4 Digitally Signed By:AMULYA Signature Not Verified

53 ITA 610/2018 & CM APPL. 21101-21103/2018 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION-1 Appellant versus GE ENGINE SERVICE DISRTIBUTION LLC Respondent 63 ITA 613/2018 & CM APPL. 21402-21404/2018 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 Appellant versus GE ENGINE SERVICE DISTRIBUTION LLC ..... Respondent 64 ITA 614/2018 & CM APPL. 21405-21407/2018 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION-1 . Appellant versus GE ENGINE SERVICE DISTRIBUTION LLC Respondent 65 ITA 615/2018 8c CM APPL. 21408-21410/2018 THE PR.COMMISSIONER OF INCOME TAX - (INTERNATIONAL TAXATION)-1 Appellant versus MRA SYSTEMS Respondent 66 ITA 616/2018 & CM APPL. 21411-21413/2018 THE COMMISSIONER OF INCOME TAX - (INTERNATIONAL TAXATION)-1 Appellant versus GE ENGINE SERVICES INC Respondent ITA 605/2018 & connected matters Page 2 of4

67 68 69 70 ITA 617/2018 & CM APPL. 21414-21416/2018 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION-1 Appellant versus GE ENGINE SERVICES DISTRIBUTION LLC Respondent ITA 618/2018 «fe CM APPL. 21417-21419/2018 THE PR.COMMISSIONER OF INCOME TAX - (INTERNATIONAL TAXATION) -1 Appellant versus GE ENGINE SERVICES MCALLEN LP Respondent ITA 619/2018 & CM APPL. 21420-21422/2018 THE PR.COMMISSIONER OF INCOME TAX -1 (INTERNATIONAL TAXATION) . Appellant versus GE TRANSPORTATION PARTS LLC ..;.. Respondent ITA 620/2018 & CM APPL. 21423-21425/2018 THE PR.COMMISSIONER OF INCOME TAX - (INTERNATIONAL TAXATION)-1 Appellant versus GE ENGINE SERVICES INC Respondent Present: Mr. Ruchir Bhatia, Advocate for the Revenue in all the matters. Mr. Sachit Jolly and Mr. A. Bhatia, Advocates for respondent in all the matters. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA ITA 605/20IS & connected matters Page 3 of4

ORDER % 21.05.2018 The sole question of law 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 of Income-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 of the Supreme Court in the pending batch of appeals and the special leave petitions. The appeals are consequently dismissed subject to the above observations. 'm S. RAVINDRA BHAT, J MAY21,2018/nn A. K. CHAWLA, J ITA 605/2018 &connectedmatters Page 4of4