GE Energy Parts Inc. v. CIT-International Taxation, Delhi-I

411 ITR 243High Court2019#24905 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2021 to 2022.

Judgments citing GE Energy Parts Inc. v. CIT-International Taxation, Delhi-I

Jiangsu Zhongtian Technology Company, New Delhi vs. ACIT Circle- 2(1)(2) International Taxation, New Delhi

In the result, appeal is allowed for statistical purposes

ITA 636/DEL/2021[2017-18]Status: DisposedITAT Delhi26 Dec 2022AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2017-18

Section 143(3)Section 144C(13)Section 144C(8)

…ments against the existence of Permanent Establishment (`PE'), the Ld. AO ought to recompute the attribution in light of the principles laid down by the Hon'ble Delhi High Court in the case of GE Energy Parts Inc. v. CIT-International Taxation, Delhi-I [2019] 411 ITR 243 (Delhi) and the order dated 30.05.2016 of this Hon'ble Tribunal, Delhi Bench in ZTE Corporation v. ADIT, Range-3, International Taxation and arrive at a reasonable attribution of 'profits' to the alleged PE. 20. Without prejudice to the Appellant's arguments against the existence of PE, the matter ought to be remanded back to the Ld. AO for dete…

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

…Construction Company (2016) 66 taxmann.com 16; 5. Nike Inc. (ITA. 976 of 2008); 6. E–Funds IT Solution Inc.399 ITR 34 (SC); 7. Samsung Heavy Industries Co. Ltd. (Civil Appeal No. 12183 of 2016); 8. GE Energy Parts Inc. Vs. CIT (International Taxation) (2019) 411 ITR 243 (Del.); 9. Daikin Industries Ltd. Vs. ACIT (International Taxation) 10 Ishikawajima-Harima Heavy Industries Ltd. 288 ITR 408 (SC); 11 Hyundai Heavy Industries Co. Ltd. 291 ITR 482 (SC); 12 Ericsson A.B. 343 ITR 470 (Del); 23 AND ITA No. 7615/Del/2018 13 LG Cable 237 CTR 438 (Del); 14 LS Cable Vs. DIT (2011) 197 Taxman 100 (Del.); 15 DIT Vs. Nok…

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

…Construction Company (2016) 66 taxmann.com 16; 5. Nike Inc. (ITA. 976 of 2008); 6. E–Funds IT Solution Inc.399 ITR 34 (SC); 7. Samsung Heavy Industries Co. Ltd. (Civil Appeal No. 12183 of 2016); 8. GE Energy Parts Inc. Vs. CIT (International Taxation) (2019) 411 ITR 243 (Del.); 9. Daikin Industries Ltd. Vs. ACIT (International Taxation) 10 Ishikawajima-Harima Heavy Industries Ltd. 288 ITR 408 (SC); 11 Hyundai Heavy Industries Co. Ltd. 291 ITR 482 (SC); 12 Ericsson A.B. 343 ITR 470 (Del); 23 AND ITA No. 7615/Del/2018 13 LG Cable 237 CTR 438 (Del); 14 LS Cable Vs. DIT (2011) 197 Taxman 100 (Del.); 15 DIT Vs. Nok…

GE Energy Parts Inc. v. CIT-International Taxation, Delhi-I (411 ITR 243) — Cited in 3 Judgments | BharatTax