Delhi High Court Judgments 2018

GE AVIATION MATERIALS LP. vs COMMISSIONER OFINCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/843/201721 Dec 2018Delhi HCDismissed

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

GE AVIATION SERVICE OPERATION LLP vs COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/841/201721 Dec 2018Delhi HCDismissed

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

GE ENGINE SERVICES MALAYSIA SDN BHD vs COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/837/201721 Dec 2018Delhi HCDismissed

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

GE AVIATION SERVICE OPERATION LLP vs COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/842/201721 Dec 2018Delhi HCDismissed

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

GE AIRCRAFT ENGINE SERVICES LTD vs COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/839/201721 Dec 2018Delhi HCDismissed

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

GE PACKAGED POWER INC. vs COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/684/201721 Dec 2018Delhi HCDismissed

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

GE PACKAGED POWER INC. vs COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI -I

ITA/688/201721 Dec 2018Delhi HCDismissed

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

GE ENGINE SERVICES INC. vs COMMISSIONER OFINCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/680/201721 Dec 2018Delhi HCDismissed

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

GENERAL ELECTRIC CANADA COMPANY vs COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I

ITA/828/201721 Dec 2018Delhi HCDismissed

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

GE JAPAN LTD. vs COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/838/201721 Dec 2018Delhi HCDismissed

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

GE JENBACHER GMBH & CO. vs COMMISSIONER OFLNCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/685/201721 Dec 2018Delhi HCDismissed

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

GE TRANSPORTATION PARTS LLC vs COMMISSIONER OFLNCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/686/201721 Dec 2018Delhi HCDismissed

The High Court declined to entertain the writ petition, holding that an alternative remedy under Section 246-A of the Act was available before the CIT(A). The Court directed the Assessee to file an appeal within ten days for a time-bound disposal.

GE ENGINE SERVICES INC. vs COMMISSIONER OFINCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/682/201721 Dec 2018Delhi HCDismissed

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

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

ITA/677/201721 Dec 2018Delhi HCDismissed

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

GE ENGINE SERVICES INC. vs COMMISSIONER OFINCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/662/201721 Dec 2018Delhi HCDismissed

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

GE ENGINE SERVICES DISTRIBUTION LLC vs COMMISSIONER OFINCOME TAX (INTERNATIONAL TAXATION) DELHI-I

ITA/678/201721 Dec 2018Delhi HCDismissed

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

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

ITA/675/201721 Dec 2018Delhi HCDismissed

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

GE ENGINE SERVICES DISTRIBUTION LLC vs COMMISSIONER OFINCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/660/201721 Dec 2018Delhi HCDismissed

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

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

ITA/674/201721 Dec 2018Delhi HCDismissed

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

GE ENGINE SERVICES DISTRIBUTION LLC vs COMMISSIONER OFINCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/679/201721 Dec 2018Delhi HCDismissed

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

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

ITA/671/201721 Dec 2018Delhi HCDismissed

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

GE ENGINE SERVICES DISTRIBUTION LLC vs COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/836/201721 Dec 2018Delhi HCDismissed

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

GE JAPAN LTD. vs COMMISSIONER OFINCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/683/201721 Dec 2018Delhi HCDismissed

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

GE PACKAGED POWER INC. vs COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/657/201721 Dec 2018Delhi HCDismissed

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

GE ENGINE SERVICES DISTRIBUTION LLC vs COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/649/201721 Dec 2018Delhi HCDismissed

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

THE COMMISSIONER OF INCOME TAX-EXEMPTION vs NATIONAL INTERNET EXCHANGE OF INDIA

ITA/1481/201821 Dec 2018Delhi HC

GE ENGINE SERVICES DISTRIBUTION LLC vs COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/661/201721 Dec 2018Delhi HCDismissed

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

GE JAPAN LTD. vs COMMISSIONER OFINCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/656/201721 Dec 2018Delhi HCDismissed

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

GE ENGINE SERVICES MALAYSIA SDN BHD vs COMMISSIONER OFINCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/653/201721 Dec 2018Delhi HCDismissed

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

GE PACKAGED POWER INC. vs COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/654/201721 Dec 2018Delhi HCDismissed

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

GE CALEDONIAN LTD. vs CIT (INTERNATIONAL TAXATION), DELHI-I

ITA-851/201721 Dec 2018Delhi HCDismissed

The High Court dismissed all the appeals. The detailed reasoning for the dismissal can be found in a related judgment.

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

ITA/627/201721 Dec 2018Delhi HCDismissed

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

GE ELECTRIC POWER SYSTEMS INC. vs CIT (INTERNATIONAL TAXATION), DELHI-I

ITA-852/201721 Dec 2018Delhi HCDismissed

The High Court dismissed all the appeals. The detailed reasoning for the dismissal can be found in a separate judgment dated December 21, 2018, in ITA 621/2017.

GE PACKAGED POWER INC. vs COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/645/201721 Dec 2018Delhi HCDismissed

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

GENERAL ELECTRIC CANADA COMPANY vs CIT (INTERNATIONAL TAXATION), DELHI-I

ITA-853/201721 Dec 2018Delhi HCDismissed

The High Court dismissed the appeals. The detailed reasoning for the decision is to be referred to in a separate judgment dated December 21, 2018, in ITA 621/2017.

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

ITA/628/201721 Dec 2018Delhi HCDismissed

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

GE TRANSPORTATION PARTS LLC vs COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/647/201721 Dec 2018Delhi HCDismissed

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

GE ENGINE SERVICES MALAYSIA SDN BHD vs COMMISSIONER OFINCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/644/201721 Dec 2018Delhi HCDismissed

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

GE ENGINE SERVICES DISTRIBUTION LLC vs COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I

ITA-659/201721 Dec 2018Delhi HC

GE ENGINE SERVICES INC. vs COMMISSIONER OFINCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/663/201721 Dec 2018Delhi HCDismissed

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

GE ENGINE SERVICES DISTRIBUTION LLC vs COMMISSIONER OFINCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/659/201721 Dec 2018Delhi HC

GE JENBACHER GMBH & CO. vs COMMISSIONER OFINCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/646/201721 Dec 2018Delhi HCDismissed

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

GE ENGINE SERVICES INC. vs COMMISSIONER OFINCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/664/201721 Dec 2018Delhi HCDismissed

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

GE JAPAN LTD. vs COMMISSIONER OFINCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/665/201721 Dec 2018Delhi HCDismissed

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

GE TRANSPORTATION PARTS LLC vs COMMISSIONER OFINCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/670/201721 Dec 2018Delhi HCDismissed

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

GE ENGINE SERVICES MALAYSIA SDN BHD vs COMMISSIONER OFINCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/666/201721 Dec 2018Delhi HCDismissed

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

GE ENGINE SERVICES INC. vs COMMISSIONER OFINCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/651/201721 Dec 2018Delhi HCDismissed

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

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

ITA/621/201721 Dec 2018Delhi HCDismissed

The High Court upheld the ITAT's decision that the GE group companies had a fixed place PE and a dependent agent PE in India. Consequently, their income attributable to these PEs was taxable in India.

GE ENGINE SERVICES DISTRIBUTION LLC vs COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/648/201721 Dec 2018Delhi HCDismissed

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

GE AVIATION MATERIALS LP vs COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI - I·

ITA/844/201721 Dec 2018Delhi HCDismissed

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

Delhi High Court Judgments — 2018

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