DIT v. GE Packaged Power Inc.

373 ITR 65High Court2015#463 most cited

What is DIT v. GE Packaged Power Inc. authority for?

Interest under section 234B for default in payment of advance tax is not leviable when the entire income is subject to tax deduction at source under section 195, as no advance tax liability arises for the assessee in such circumstances.

199

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Also referred to as

DIT v. GE Packaged Power Inc. · section 234B · advance tax interest · tax deducted at source · section 195 · advance tax liability · non-applicability of 234B · assessee in default · no advance tax payable.

Issues it is cited on

section 207section 195(1)section 195(2)royalty incomeassistant directorinterest u/s 234bpermanent establishmentinterest under section 234bsection 195assessee in defaultadvance taxsection 201

Judgments citing DIT v. GE Packaged Power Inc.

PRINCIPAL COMMISSIONER OF INCOME TAX-3 vs. M/S SHRIRAM CHITS PVT. LTD

ITTA/614/2018HC Telangana02 Nov 2023

Bench: P.SAM KOSHY,N.TUKARAMJI

Section 234

…$-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 O…

M/S. KRONES AKTIENGESELLSCHAFT,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 907/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Dec 2022AY 2011-12

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri Percy Pardiwalla, Sr AdvFor Respondent: Shri Sanjay Kumar, Sr.DR
Section 143(3)

…he Act as consequential in nature, without appreciating that the provisions of the same are not applicable on facts and in law to the assessee for the year under consideration, as held by the Hon’ble High Court of Delhi in DIT v. GE Packaged Power Inc. [2015] 373 ITR 65 (Delhi). 9. That the learned CIT(A) has erred in directing the AO to compute arm’s length price of Bank Guarantee, without appreciating that: a) Bank Guarantee does not constitute income of the assessee in India under the provisions of the Act as well as the DTAA; b) The bank Guarantee was not given in the financial year relevant to the subject…

DCIT (INTERNATIONAL TAXATION), NEW DELHI vs. M/S. KRONES AKTIENGESELLSCHAFT, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 2617/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Dec 2022AY 2011-12

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri Percy Pardiwalla, Sr AdvFor Respondent: Shri Sanjay Kumar, Sr.DR
Section 143(3)

…he Act as consequential in nature, without appreciating that the provisions of the same are not applicable on facts and in law to the assessee for the year under consideration, as held by the Hon’ble High Court of Delhi in DIT v. GE Packaged Power Inc. [2015] 373 ITR 65 (Delhi). 9. That the learned CIT(A) has erred in directing the AO to compute arm’s length price of Bank Guarantee, without appreciating that: a) Bank Guarantee does not constitute income of the assessee in India under the provisions of the Act as well as the DTAA; b) The bank Guarantee was not given in the financial year relevant to the subject…

DCIT, INTERNATIONAL TAXATION, CIRCLE- 1(1)(1), NEW DELHI vs. ADOBE SYSTEMS SOFTWARE IRELAND LTD., NEW DELHI

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 7922/DEL/2019[2015-16]Status: DisposedITAT Delhi27 Jul 2022AY 2015-16

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…he entire income earned by it in those years. • However, on the basis of the decision of the Hon’ble Delhi High Court in the case of DIT v. Jacabs Civil Incorporated/ Mitsubhishi Corporation [2011] 330 ITR 578 (Delhi), and DIT v. GE Packaged Power Inc. [2015] 373 ITR 65 (Delhi) (please refer to pages 533 to 550 of the case law compilation), the CIT(A) has held that interest under section 234B of the Act should not be applied for until AY 2012-13. • Relying upon the above-mentioned judicial precedents, it may be contended that for AY 2007-08, AY 2010-11, AY 2011-12 and AY 2012-13, no interest should have been levi…

ADOBE SYSTEMS SOFTWARE IRELAND LTD.,DUBLIN, IRELAND vs. ACIT, INTERNATIONAL TAXATION, CIRCLE- 1(1)(1), NEW DELHI

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 7460/DEL/2019[2015-16]Status: DisposedITAT Delhi27 Jul 2022AY 2015-16

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…he entire income earned by it in those years. • However, on the basis of the decision of the Hon’ble Delhi High Court in the case of DIT v. Jacabs Civil Incorporated/ Mitsubhishi Corporation [2011] 330 ITR 578 (Delhi), and DIT v. GE Packaged Power Inc. [2015] 373 ITR 65 (Delhi) (please refer to pages 533 to 550 of the case law compilation), the CIT(A) has held that interest under section 234B of the Act should not be applied for until AY 2012-13. • Relying upon the above-mentioned judicial precedents, it may be contended that for AY 2007-08, AY 2010-11, AY 2011-12 and AY 2012-13, no interest should have been levi…

ADOBE SYSTEMS SOFTWARE IRELAND LTD.,DUBLIN, IRELAND vs. DCIT, INTERNATIONAL TAXATION, CIRCLE- 1(1)(1), NEW DELHI

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 55/DEL/2019[2014-15]Status: DisposedITAT Delhi27 Jul 2022AY 2014-15

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…he entire income earned by it in those years. • However, on the basis of the decision of the Hon’ble Delhi High Court in the case of DIT v. Jacabs Civil Incorporated/ Mitsubhishi Corporation [2011] 330 ITR 578 (Delhi), and DIT v. GE Packaged Power Inc. [2015] 373 ITR 65 (Delhi) (please refer to pages 533 to 550 of the case law compilation), the CIT(A) has held that interest under section 234B of the Act should not be applied for until AY 2012-13. • Relying upon the above-mentioned judicial precedents, it may be contended that for AY 2007-08, AY 2010-11, AY 2011-12 and AY 2012-13, no interest should have been levi…

DCIT, INTERNATIONAL TAXATION, CIRCLE- 1(1)(1), NEW DELHI vs. ADOBE SYSTEMS SOFTWARE IRELAND LTD., DUBLIN, IRELAND

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 3080/DEL/2019[2013-14]Status: DisposedITAT Delhi27 Jul 2022AY 2013-14

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…he entire income earned by it in those years. • However, on the basis of the decision of the Hon’ble Delhi High Court in the case of DIT v. Jacabs Civil Incorporated/ Mitsubhishi Corporation [2011] 330 ITR 578 (Delhi), and DIT v. GE Packaged Power Inc. [2015] 373 ITR 65 (Delhi) (please refer to pages 533 to 550 of the case law compilation), the CIT(A) has held that interest under section 234B of the Act should not be applied for until AY 2012-13. • Relying upon the above-mentioned judicial precedents, it may be contended that for AY 2007-08, AY 2010-11, AY 2011-12 and AY 2012-13, no interest should have been levi…

DCIT, INTERNATIONAL TAXATION, CIRCLE- 1(1)(1), NEW DELHI vs. ADOBE SYSTEMS SOFTWARE IRELAND LTD., DUBLIN, IRELAND

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 3079/DEL/2019[2007-08]Status: DisposedITAT Delhi27 Jul 2022AY 2007-08

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…he entire income earned by it in those years. • However, on the basis of the decision of the Hon’ble Delhi High Court in the case of DIT v. Jacabs Civil Incorporated/ Mitsubhishi Corporation [2011] 330 ITR 578 (Delhi), and DIT v. GE Packaged Power Inc. [2015] 373 ITR 65 (Delhi) (please refer to pages 533 to 550 of the case law compilation), the CIT(A) has held that interest under section 234B of the Act should not be applied for until AY 2012-13. • Relying upon the above-mentioned judicial precedents, it may be contended that for AY 2007-08, AY 2010-11, AY 2011-12 and AY 2012-13, no interest should have been levi…

ADOBE SYSTEMS SOFTWERE IRELAND LIMITED,DUBLIN 24, IRELAND vs. DCIT CIRCLE- 1(1)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 1979/DEL/2019[2013-14]Status: DisposedITAT Delhi27 Jul 2022AY 2013-14

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…he entire income earned by it in those years. • However, on the basis of the decision of the Hon’ble Delhi High Court in the case of DIT v. Jacabs Civil Incorporated/ Mitsubhishi Corporation [2011] 330 ITR 578 (Delhi), and DIT v. GE Packaged Power Inc. [2015] 373 ITR 65 (Delhi) (please refer to pages 533 to 550 of the case law compilation), the CIT(A) has held that interest under section 234B of the Act should not be applied for until AY 2012-13. • Relying upon the above-mentioned judicial precedents, it may be contended that for AY 2007-08, AY 2010-11, AY 2011-12 and AY 2012-13, no interest should have been levi…

ADOBE SYSTEMS SOFTWARE IRELAND LTD.,DUBLIN, IRELAND vs. DCIT, INTERNATIONAL TAXATION, CIRCLE- 1(1)(1), NEW DELHI

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 1978/DEL/2019[2007-08]Status: DisposedITAT Delhi27 Jul 2022AY 2007-08

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…he entire income earned by it in those years. • However, on the basis of the decision of the Hon’ble Delhi High Court in the case of DIT v. Jacabs Civil Incorporated/ Mitsubhishi Corporation [2011] 330 ITR 578 (Delhi), and DIT v. GE Packaged Power Inc. [2015] 373 ITR 65 (Delhi) (please refer to pages 533 to 550 of the case law compilation), the CIT(A) has held that interest under section 234B of the Act should not be applied for until AY 2012-13. • Relying upon the above-mentioned judicial precedents, it may be contended that for AY 2007-08, AY 2010-11, AY 2011-12 and AY 2012-13, no interest should have been levi…

DCIT, INTERNATIONAL TAXATION, CIRCLE- 1(1)(1), NEW DELHI vs. ADOBE SYSTEMS SOFTWARE IRELAND LTD., DUBLIN, IRELAND

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 5029/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Jul 2022AY 2012-13

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…he entire income earned by it in those years. • However, on the basis of the decision of the Hon’ble Delhi High Court in the case of DIT v. Jacabs Civil Incorporated/ Mitsubhishi Corporation [2011] 330 ITR 578 (Delhi), and DIT v. GE Packaged Power Inc. [2015] 373 ITR 65 (Delhi) (please refer to pages 533 to 550 of the case law compilation), the CIT(A) has held that interest under section 234B of the Act should not be applied for until AY 2012-13. • Relying upon the above-mentioned judicial precedents, it may be contended that for AY 2007-08, AY 2010-11, AY 2011-12 and AY 2012-13, no interest should have been levi…

DCIT, INTERNATIONAL TAXATION, CIRCLE- 1(1)(1), NEW DELHI vs. ADOBE SYSTEMS SOFTWARE IRELAND LTD., DUBLIN, IRELAND

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 5028/DEL/2017[2011-12]Status: DisposedITAT Delhi27 Jul 2022AY 2011-12

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…he entire income earned by it in those years. • However, on the basis of the decision of the Hon’ble Delhi High Court in the case of DIT v. Jacabs Civil Incorporated/ Mitsubhishi Corporation [2011] 330 ITR 578 (Delhi), and DIT v. GE Packaged Power Inc. [2015] 373 ITR 65 (Delhi) (please refer to pages 533 to 550 of the case law compilation), the CIT(A) has held that interest under section 234B of the Act should not be applied for until AY 2012-13. • Relying upon the above-mentioned judicial precedents, it may be contended that for AY 2007-08, AY 2010-11, AY 2011-12 and AY 2012-13, no interest should have been levi…

DCIT, INTERNATIONAL TAXATION, CIRCLE- 1(1)(1), NEW DELHI vs. ADOBE SYSTEMS SOFTWARE IRELAND LTD., DUBLIN, IRELAND

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 5027/DEL/2017[2010-11]Status: DisposedITAT Delhi27 Jul 2022AY 2010-11

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…he entire income earned by it in those years. • However, on the basis of the decision of the Hon’ble Delhi High Court in the case of DIT v. Jacabs Civil Incorporated/ Mitsubhishi Corporation [2011] 330 ITR 578 (Delhi), and DIT v. GE Packaged Power Inc. [2015] 373 ITR 65 (Delhi) (please refer to pages 533 to 550 of the case law compilation), the CIT(A) has held that interest under section 234B of the Act should not be applied for until AY 2012-13. • Relying upon the above-mentioned judicial precedents, it may be contended that for AY 2007-08, AY 2010-11, AY 2011-12 and AY 2012-13, no interest should have been levi…

DCIT, CIRCLE- 1(1)(1), INTERNATIONAL TAXATION, NEW DELHI vs. ADOBE SYSTEMS SOFTWARE IRELAND LTD., NEW DELHI

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 5026/DEL/2017[2006-07]Status: DisposedITAT Delhi27 Jul 2022AY 2006-07

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…he entire income earned by it in those years. • However, on the basis of the decision of the Hon’ble Delhi High Court in the case of DIT v. Jacabs Civil Incorporated/ Mitsubhishi Corporation [2011] 330 ITR 578 (Delhi), and DIT v. GE Packaged Power Inc. [2015] 373 ITR 65 (Delhi) (please refer to pages 533 to 550 of the case law compilation), the CIT(A) has held that interest under section 234B of the Act should not be applied for until AY 2012-13. • Relying upon the above-mentioned judicial precedents, it may be contended that for AY 2007-08, AY 2010-11, AY 2011-12 and AY 2012-13, no interest should have been levi…

DCIT, INTERNATIONAL TAXATION, CIRCLE- 1(1)(1), NEW DELHI vs. ADOBE SYSTEMS SOFTWARE IRELAND LTD., DUBLIN, IRELAND

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 5025/DEL/2017[2005-06]Status: DisposedITAT Delhi27 Jul 2022AY 2005-06

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…he entire income earned by it in those years. • However, on the basis of the decision of the Hon’ble Delhi High Court in the case of DIT v. Jacabs Civil Incorporated/ Mitsubhishi Corporation [2011] 330 ITR 578 (Delhi), and DIT v. GE Packaged Power Inc. [2015] 373 ITR 65 (Delhi) (please refer to pages 533 to 550 of the case law compilation), the CIT(A) has held that interest under section 234B of the Act should not be applied for until AY 2012-13. • Relying upon the above-mentioned judicial precedents, it may be contended that for AY 2007-08, AY 2010-11, AY 2011-12 and AY 2012-13, no interest should have been levi…

DCIT, INTERNATIONAL TAXATION, CIRCLE- 1(1)(1), NEW DELHI vs. ADOBE SYSTEMS SOFTWARE IRELAND LTD., DUBLIN, IRELAND

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 5024/DEL/2017[2004-05]Status: DisposedITAT Delhi27 Jul 2022AY 2004-05

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…he entire income earned by it in those years. • However, on the basis of the decision of the Hon’ble Delhi High Court in the case of DIT v. Jacabs Civil Incorporated/ Mitsubhishi Corporation [2011] 330 ITR 578 (Delhi), and DIT v. GE Packaged Power Inc. [2015] 373 ITR 65 (Delhi) (please refer to pages 533 to 550 of the case law compilation), the CIT(A) has held that interest under section 234B of the Act should not be applied for until AY 2012-13. • Relying upon the above-mentioned judicial precedents, it may be contended that for AY 2007-08, AY 2010-11, AY 2011-12 and AY 2012-13, no interest should have been levi…

ADOBE SYSTEMS SOFTWARE IRELAND LTD.,IRELAND vs. DCIT, CIRCLE- 1(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 4923/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Jul 2022AY 2012-13

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…he entire income earned by it in those years. • However, on the basis of the decision of the Hon’ble Delhi High Court in the case of DIT v. Jacabs Civil Incorporated/ Mitsubhishi Corporation [2011] 330 ITR 578 (Delhi), and DIT v. GE Packaged Power Inc. [2015] 373 ITR 65 (Delhi) (please refer to pages 533 to 550 of the case law compilation), the CIT(A) has held that interest under section 234B of the Act should not be applied for until AY 2012-13. • Relying upon the above-mentioned judicial precedents, it may be contended that for AY 2007-08, AY 2010-11, AY 2011-12 and AY 2012-13, no interest should have been levi…

ADOBE SYSTEMS SOFTWARE IRELAND LTD.,IRELAND vs. DCIT, CIRCLE- 1(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 4922/DEL/2017[2011-12]Status: DisposedITAT Delhi27 Jul 2022AY 2011-12

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…he entire income earned by it in those years. • However, on the basis of the decision of the Hon’ble Delhi High Court in the case of DIT v. Jacabs Civil Incorporated/ Mitsubhishi Corporation [2011] 330 ITR 578 (Delhi), and DIT v. GE Packaged Power Inc. [2015] 373 ITR 65 (Delhi) (please refer to pages 533 to 550 of the case law compilation), the CIT(A) has held that interest under section 234B of the Act should not be applied for until AY 2012-13. • Relying upon the above-mentioned judicial precedents, it may be contended that for AY 2007-08, AY 2010-11, AY 2011-12 and AY 2012-13, no interest should have been levi…

ADOBE SYSTEMS SOFTWARE IRELAND LTD.,IRELAND vs. DCIT, CIRCLE- 1(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 4921/DEL/2017[2010-11]Status: DisposedITAT Delhi27 Jul 2022AY 2010-11

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…he entire income earned by it in those years. • However, on the basis of the decision of the Hon’ble Delhi High Court in the case of DIT v. Jacabs Civil Incorporated/ Mitsubhishi Corporation [2011] 330 ITR 578 (Delhi), and DIT v. GE Packaged Power Inc. [2015] 373 ITR 65 (Delhi) (please refer to pages 533 to 550 of the case law compilation), the CIT(A) has held that interest under section 234B of the Act should not be applied for until AY 2012-13. • Relying upon the above-mentioned judicial precedents, it may be contended that for AY 2007-08, AY 2010-11, AY 2011-12 and AY 2012-13, no interest should have been levi…

BG EXPLORATION & PRODUCTION INDIA LIMITED,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, DDIT/ADIT (INTERNATIONAL TAXATION), CIRCLE -1, DEHRADUN

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 5/DDN/2022[2017-2018]Status: DisposedITAT Dehradun31 Mar 2022AY 2017-2018
For Appellant: Shri Ajay Vohra, Sr. Advocate &For Respondent: Shri T.S. Mapwal, Sr. DR
Section 143(3)Section 144C(13)Section 92C

…e reproduced hereunder: “61 We have carefully considered the rival contentions and also perused the relevant judicial precedents cited before us. In the decision cited by the Ld. Authorised Representative in case of CIT versus GE packaged power incorporation (373 ITR 65) in Para No . 19, the Hon‘ble high court has considered the decision cited by the Ld. Departmental Representative as under:- …………………………………………… “62 We are aware that Hon’ble Supreme Court has granted SLP against High Court's ruling that where Assessee was non- resident company, entire tax was to be deducted at source on payments made by payer to it…

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