GE Energy Parts Inc. v. CIT

101 Taxmann.com 142High Court2019#8124 most cited

What is GE Energy Parts Inc. v. CIT authority for?

Pre-sales activities, such as procuring orders, identifying buyers, negotiating prices, and requesting orders be placed with the foreign headquarters, are not auxiliary in nature and can lead to the establishment of a permanent establishment (PE) in India.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2022.

Also referred to as

GE Energy Parts Inc. · permanent establishment · agency PE · business connection · pre-sales activities · auxiliary activities · tax treaty · liaison office · survey under section 133a

Read the full judgment

Issues it is cited on

dependent agent peagency peassistant directorbusiness connectionsurvey under section 133apermanent establishmentinterest under section 234btax treatyinterest u/s 234bfees for technical servicesadvance taxsection 234b

Judgments citing GE Energy Parts Inc. v. CIT

General Electric Company, Mumbai vs. Asst DIT (It) 3(1), Mumbai

In the result, the appeal of the assessee for Assessment Year 2001-02 is allowed and the appeal of revenue for A

ITA 82/MUM/2011[2001-02]Status: DisposedITAT Mumbai23 Dec 2022AY 2001-02

Bench: Shri Aby T Varkey & Shri M Balaganeshm/S. General Electric Company, C/O Kpmg, Lodha Excelus, Apollo Mills Compound, N.M. Joshi Marg, Mahalaxmi, Mumbai-400011 Pan Aaacg5399M …Appellant. Vs. Asst. Director Of Income Tax, (International Taxation)-3(1), Room No.136, 1St Floor, Scindia House, N M Road Ballard Estate, Mumbai-400038. ….Respondent. Dy. Commissioner Of Income Tax, International Taxation-3(1), Mumbai-400 038 ….Appellant. Vs. M/S. General Electric Company, Mahalaxmi, Mumbai. ….Respondent. Assessee By : Shri Percy Pardiwala, Ms. Fereshte Sethna, Shri Mrunal Parekh, Shri Abhishek Tilak & Shri Ameya Pany. Revenue By : Ms. Surabi Sharma, Cit D.R. Shri Sunil Umap, Cit- D.R. Date Of Hearing : 15.12.2022 Date Of Pronouncement : 23.12.2022

For Appellant: Shri Percy PardiwalaFor Respondent: Ms. Surabi Sharma, CIT
Section 139Section 143Section 143(3)Section 147Section 148Section 5Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘I’ BENCH, MUMBAI. BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER M/s. General Electric Company, C/o KPMG, Lodha Excelus, Apollo Mills Compound, N.M. Joshi Marg, Mahalaxmi, Mumbai-400011 PAN AAACG5399M …Appellant. Vs. Asst. Director of Income Tax, (International Taxation)-3(1), Room No.136, 1st Floor, Scindia House, N M Road Ballard Estate, Mumbai-400038. ….Respondent. Dy. Commissioner of Income Tax, International Taxation-3(1), Mumbai-400 038 ….Appellant. Vs. M/s. General Electric Company, Mahalaxmi, Mumbai. ….Respondent. Assessee B…

DDIT (It) 3(1), Mumbai vs. General Electric Company, Mumbai

In the result, the appeal of the assessee for Assessment Year 2001-02 is allowed and the appeal of revenue for A

ITA 432/MUM/2011[2001-02]Status: DisposedITAT Mumbai23 Dec 2022AY 2001-02

Bench: Shri Aby T Varkey & Shri M Balaganeshm/S. General Electric Company, C/O Kpmg, Lodha Excelus, Apollo Mills Compound, N.M. Joshi Marg, Mahalaxmi, Mumbai-400011 Pan Aaacg5399M …Appellant. Vs. Asst. Director Of Income Tax, (International Taxation)-3(1), Room No.136, 1St Floor, Scindia House, N M Road Ballard Estate, Mumbai-400038. ….Respondent. Dy. Commissioner Of Income Tax, International Taxation-3(1), Mumbai-400 038 ….Appellant. Vs. M/S. General Electric Company, Mahalaxmi, Mumbai. ….Respondent. Assessee By : Shri Percy Pardiwala, Ms. Fereshte Sethna, Shri Mrunal Parekh, Shri Abhishek Tilak & Shri Ameya Pany. Revenue By : Ms. Surabi Sharma, Cit D.R. Shri Sunil Umap, Cit- D.R. Date Of Hearing : 15.12.2022 Date Of Pronouncement : 23.12.2022

For Appellant: Shri Percy PardiwalaFor Respondent: Ms. Surabi Sharma, CIT
Section 139Section 143Section 143(3)Section 147Section 148Section 5Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘I’ BENCH, MUMBAI. BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER M/s. General Electric Company, C/o KPMG, Lodha Excelus, Apollo Mills Compound, N.M. Joshi Marg, Mahalaxmi, Mumbai-400011 PAN AAACG5399M …Appellant. Vs. Asst. Director of Income Tax, (International Taxation)-3(1), Room No.136, 1st Floor, Scindia House, N M Road Ballard Estate, Mumbai-400038. ….Respondent. Dy. Commissioner of Income Tax, International Taxation-3(1), Mumbai-400 038 ….Appellant. Vs. M/s. General Electric Company, Mahalaxmi, Mumbai. ….Respondent. Assessee B…

M/S Tesla Transformers, Bhopal vs. ITO(International Taxation), Bhopal

In the result, Ground Numbers 1 to 4 of assessee’s appeal are dismissed

ITA 100/IND/2018[2015-16]Status: DisposedITAT Indore29 Nov 2022AY 2015-16
For Appellant: Shri Anil Khabya, A.RFor Respondent: Shri Ashish Porwal, Sr. D.R
Section 195Section 201Section 201(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE [CONDUCTED THROUGH VIRTUAL COURT] BEFORE: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER And SHRI B.M. BIYANI, ACCOUNTNT MEMBER Assessment Year 2015-16 M/s. Tesla Transformers The ITO(International Ltd., 30-B, Industrial Taxation), Area, Govindpura, Bhopal Vs Bhopal PAN: AABCT1005C (Respondent) (Appellant) Assessee by: Shri Anil Khabya, A.R. Revenue by: Shri Ashish Porwal, Sr. D.R. Date of hearing : 01-09-2022 Date of pronouncement : 29 -11-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2015-16, arise…

ADIT (It)-3(2), Mumbai vs. M/S. Nagase & Company Ltd., Mumbai

In the result, appeal by the Revenue is dismissed

ITA 2312/MUM/2007[2003-2004]Status: DisposedITAT Mumbai09 Sept 2022AY 2003-2004

Bench: Shri Prashant Maharashi & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri C.T. Mathews
Section 143(3)Section 234BSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARASHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1805/Mum./2007 ITA No.118/Mum./2006 (Assessment Year : 2003–04) (Assessment Year : 2001–02) ITA No.1803/Mum./2007 (Assessment Year : 2001–02) Nagase And Company Ltd. C/o S.R. Batliboi & Co. ……………. Appellant 18th Floor, Express Towers Nariman Point, Mumbai 400 021 PAN – AABCN2879G v/s Asstt. Director of Income Tax …………….Respondent International Taxation Range–3(2), Mumbai ITA No.343/Mum./2006 ITA No.2312/Mum./2007 (Assessment Year : 2001–02) (Assessment…

M/S. Nagase & Company Ltd., Mumbai vs. ADIT (I.T) - RG.-3(2), Mumbai

In the result, appeal by the Revenue is dismissed

ITA 1805/MUM/2007[2003-2004]Status: DisposedITAT Mumbai09 Sept 2022AY 2003-2004

Bench: Shri Prashant Maharashi & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri C.T. Mathews
Section 143(3)Section 234BSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARASHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1805/Mum./2007 ITA No.118/Mum./2006 (Assessment Year : 2003–04) (Assessment Year : 2001–02) ITA No.1803/Mum./2007 (Assessment Year : 2001–02) Nagase And Company Ltd. C/o S.R. Batliboi & Co. ……………. Appellant 18th Floor, Express Towers Nariman Point, Mumbai 400 021 PAN – AABCN2879G v/s Asstt. Director of Income Tax …………….Respondent International Taxation Range–3(2), Mumbai ITA No.343/Mum./2006 ITA No.2312/Mum./2007 (Assessment Year : 2001–02) (Assessment…

M/S. Nagase & Company Ltd., Mumbai vs. ADIT (I.T) - RG.-3(2), Mumbai

In the result, appeal by the Revenue is dismissed

ITA 1803/MUM/2007[2001-2002]Status: DisposedITAT Mumbai09 Sept 2022AY 2001-2002

Bench: Shri Prashant Maharashi & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri C.T. Mathews
Section 143(3)Section 234BSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARASHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1805/Mum./2007 ITA No.118/Mum./2006 (Assessment Year : 2003–04) (Assessment Year : 2001–02) ITA No.1803/Mum./2007 (Assessment Year : 2001–02) Nagase And Company Ltd. C/o S.R. Batliboi & Co. ……………. Appellant 18th Floor, Express Towers Nariman Point, Mumbai 400 021 PAN – AABCN2879G v/s Asstt. Director of Income Tax …………….Respondent International Taxation Range–3(2), Mumbai ITA No.343/Mum./2006 ITA No.2312/Mum./2007 (Assessment Year : 2001–02) (Assessment…

The ADIT(It)-3(2), Mumbai vs. M/.S Nagase & Company Ltd, Mumbai

In the result, appeal by the Revenue is dismissed

ITA 343/MUM/2006[2001-2002]Status: DisposedITAT Mumbai09 Sept 2022AY 2001-2002

Bench: Shri Prashant Maharashi & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri C.T. Mathews
Section 143(3)Section 234BSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARASHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1805/Mum./2007 ITA No.118/Mum./2006 (Assessment Year : 2003–04) (Assessment Year : 2001–02) ITA No.1803/Mum./2007 (Assessment Year : 2001–02) Nagase And Company Ltd. C/o S.R. Batliboi & Co. ……………. Appellant 18th Floor, Express Towers Nariman Point, Mumbai 400 021 PAN – AABCN2879G v/s Asstt. Director of Income Tax …………….Respondent International Taxation Range–3(2), Mumbai ITA No.343/Mum./2006 ITA No.2312/Mum./2007 (Assessment Year : 2001–02) (Assessment…

M/S. Nagase & Co. Ltd., Mumbai vs. CIT(A) Xxxiii, Mumbai

In the result, appeal by the Revenue is dismissed

ITA 118/MUM/2006[2001-2002]Status: DisposedITAT Mumbai09 Sept 2022AY 2001-2002

Bench: Shri Prashant Maharashi & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri C.T. Mathews
Section 143(3)Section 234BSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARASHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1805/Mum./2007 ITA No.118/Mum./2006 (Assessment Year : 2003–04) (Assessment Year : 2001–02) ITA No.1803/Mum./2007 (Assessment Year : 2001–02) Nagase And Company Ltd. C/o S.R. Batliboi & Co. ……………. Appellant 18th Floor, Express Towers Nariman Point, Mumbai 400 021 PAN – AABCN2879G v/s Asstt. Director of Income Tax …………….Respondent International Taxation Range–3(2), Mumbai ITA No.343/Mum./2006 ITA No.2312/Mum./2007 (Assessment Year : 2001–02) (Assessment…

Itochu Corporation, Japan vs. ACIT (International Taxation), Circle-2(1)(1), New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 7615/DEL/2018[2015-16]Status: DisposedITAT Delhi24 Nov 2021AY 2015-16

Bench: Shri R. K. Pandaa N D Ms. Suchitra Kamblei.T.A. No. 360/Del/2017 (A.Y. 2013-14) A N D I.T.A. No. 7615/Del/2018 (A.Y. 2015-16) (Through Video Conferencing) Itochu Corporation, Acit, 5–1, Kita-Aoyama, Vs. (International Taxation) 2–Chome, Minato-Ku Circle 2(1)(1), Tokyo 107-8077, Japan. New Delhi. Pan: Aabci5567L (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. Adv &For Respondent: Shri Satpal Gulati [CIT]–DR

…1 AND ITA No. 7615/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “D” NEW DELHI ] BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER A N D MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 360/Del/2017 (A.Y. 2013-14) A N D I.T.A. No. 7615/Del/2018 (A.Y. 2015-16) (THROUGH VIDEO CONFERENCING) ITOCHU Corporation, ACIT, 5–1, Kita-Aoyama, Vs. (International Taxation) 2–Chome, Minato-Ku Circle 2(1)(1), Tokyo 107-8077, JAPAN. New Delhi. PAN: AABCI5567L (APPELLANT) (RESPONDENT) Assessee by : Shri Ajay Vohra, Sr. Adv & Shri Rishabh Malhotra, AR; Department by: Shri Satpal Gulati [CIT]–DR Date of Hearing 24.…

Itochu Corporation, Japan vs. DCIT (International Taxation), New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 360/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Nov 2021AY 2013-14

Bench: Shri R. K. Pandaa N D Ms. Suchitra Kamblei.T.A. No. 360/Del/2017 (A.Y. 2013-14) A N D I.T.A. No. 7615/Del/2018 (A.Y. 2015-16) (Through Video Conferencing) Itochu Corporation, Acit, 5–1, Kita-Aoyama, Vs. (International Taxation) 2–Chome, Minato-Ku Circle 2(1)(1), Tokyo 107-8077, Japan. New Delhi. Pan: Aabci5567L (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. Adv &For Respondent: Shri Satpal Gulati [CIT]–DR

…1 AND ITA No. 7615/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “D” NEW DELHI ] BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER A N D MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 360/Del/2017 (A.Y. 2013-14) A N D I.T.A. No. 7615/Del/2018 (A.Y. 2015-16) (THROUGH VIDEO CONFERENCING) ITOCHU Corporation, ACIT, 5–1, Kita-Aoyama, Vs. (International Taxation) 2–Chome, Minato-Ku Circle 2(1)(1), Tokyo 107-8077, JAPAN. New Delhi. PAN: AABCI5567L (APPELLANT) (RESPONDENT) Assessee by : Shri Ajay Vohra, Sr. Adv & Shri Rishabh Malhotra, AR; Department by: Shri Satpal Gulati [CIT]–DR Date of Hearing 24.…

Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT, Circle- 2(2)(1), International Taxation, New Delhi

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 3327/DEL/2018[2013-14]Status: HeardITAT Delhi02 Sept 2019AY 2013-14

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4560/Del/2018 (Assessment Year: 2005-06) ITA No. 1946/Del/2017 (Assessment Year: 2007-08) ITA No. 5020/Del/2018 (Assessment Year: 2009-10) ITA No. 3327/Del/2018 (Assessment Year: 2013-14) LG Electronics Inc. Korea DCIT(International Vs. (LGEK), Taxation), Amti Shrivastava, Advocate, Circle-2(2)(1) C/o. AZB & Partners Advocates Noida, Room No. 312, and Solicitors, 3rd Floor, Aayakar Bhawan, Plot No. A8, Sector-4, Plot No. A-2D, Sector-24, Noida Noida PAN: AAACL7929E…

M/S. Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT (International Taxation), Noida

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 1946/DEL/2017[2007-08]Status: HeardITAT Delhi02 Sept 2019AY 2007-08

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4560/Del/2018 (Assessment Year: 2005-06) ITA No. 1946/Del/2017 (Assessment Year: 2007-08) ITA No. 5020/Del/2018 (Assessment Year: 2009-10) ITA No. 3327/Del/2018 (Assessment Year: 2013-14) LG Electronics Inc. Korea DCIT(International Vs. (LGEK), Taxation), Amti Shrivastava, Advocate, Circle-2(2)(1) C/o. AZB & Partners Advocates Noida, Room No. 312, and Solicitors, 3rd Floor, Aayakar Bhawan, Plot No. A8, Sector-4, Plot No. A-2D, Sector-24, Noida Noida PAN: AAACL7929E…

Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT, Circle- Noida, International Taxation, Noida

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 6916/DEL/2017[2008-09]Status: HeardITAT Delhi02 Sept 2019AY 2008-09

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4560/Del/2018 (Assessment Year: 2005-06) ITA No. 1946/Del/2017 (Assessment Year: 2007-08) ITA No. 5020/Del/2018 (Assessment Year: 2009-10) ITA No. 3327/Del/2018 (Assessment Year: 2013-14) LG Electronics Inc. Korea DCIT(International Vs. (LGEK), Taxation), Amti Shrivastava, Advocate, Circle-2(2)(1) C/o. AZB & Partners Advocates Noida, Room No. 312, and Solicitors, 3rd Floor, Aayakar Bhawan, Plot No. A8, Sector-4, Plot No. A-2D, Sector-24, Noida Noida PAN: AAACL7929E…

GE Energy Parts Inc. v. CIT (101 Taxmann.com 142) — Cited in 13 Judgments | BharatTax