Director Of Income Tax ... vs Ge Energy Parts Inc.
2015 Latest Caselaw 214 Del

$~7 to 46
*     IN THE HIGH COURT OF DELHI AT NEW DELHI

                                             Decided on : 12.01.2015

+       ITA 353/2014
        DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION
                                                  ..... Appellant
                      versus
        M/S GE PACKAGED POWER INC.         ..... Respondent

+ ITA 354/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE PACKAGED POWER INC ..... Respondent

+ ITA 355/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE PACKAGED POWER INC. ..... Respondent

+ ITA 356/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE PACKAGED POWER INC. ..... Respondent

+ ITA 357/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE PACKAGED POWER INC ..... Respondent

+ ITA 358/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant

ITA 353/2014 and connected matters Page 1 versus GE JENBACHER GMBH & CO. OHG ..... Respondent

+ ITA 359/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE JENBACHER GMBH & CO. OHG ..... Respondent

+ ITA 360/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE JENBACHER GMBH & CO. OHG ..... Respondent

+ ITA 361/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE NUOVO PIGNONE S.P.A. ..... Respondent

+ ITA 362/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE NUOVO PIGNONE S.P.A. ..... Respondent

+ ITA 363/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant

versus GE NUOVO PIGNONE S.P.A. ..... Respondent

+ ITA 364/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus

ITA 353/2014 and connected matters Page 2 GE NUOVO PIGNONE S.P.A. ..... Respondent

+ ITA 365/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENGINE SERVICES DISTRIBUTION LLC ..... Respondent

+ ITA 366/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENGINE SERVICES DISTRIBUTION LLC ..... Respondent

+ ITA 367/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENGINE SERVICES DISTRIBUTION LLC ..... Respondent

+ ITA 368/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENGINE SERVICES DISTRIBUTION LLC..... Respondent

+ ITA 369/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENGINE SERVICES DISTRIBUTION LLC..... Respondent

+ ITA 370/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENGINE SERVICES DISTRIBUTION LLC..... Respondent

ITA 353/2014 and connected matters Page 3 + ITA 371/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant

versus GE ENERGY PARTS INC ..... Respondent

+ ITA 372/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant

versus GE ENERGY PARTS INC ..... Respondent

+ ITA 373/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENERGY PARTS INC ..... Respondent

+ ITA 374/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENERGY PARTS INC ..... Respondent

+ ITA 375/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENERGY PARTS INC ..... Respondent

+ ITA 376/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE AIRCRAFT ENGINE SERVICES LIMITED ..... Respondent

ITA 353/2014 and connected matters Page 4 + ITA 377/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant

versus GE AIRCRAFT ENGINE SERVICES LIMITED..... Respondent

+ ITA 378/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE AIRCRAFT ENGINE SERVICES LIMITED..... Respondent

+ ITA 379/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE AIRCRAFT ENGINE SERVICES LIMITED..... Respondent

+ ITA 380/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE AIRCRAFT ENGINE SERVICES LIMITED..... Respondent

+ ITA 381/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENGINE SERVICES MALAYSIA SDN BHD..... Respondent

+ ITA 382/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENGINE SERVICES MALAYSIA SDN BHD..... Respondent

+ ITA 383/2014

ITA 353/2014 and connected matters Page 5 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant

versus GE ENGINE SERVICES MALAYSIA SDN BHD ..... Respondent + ITA 384/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENGINE SERVICES MALAYSIA SDN BHD ..... Respondent + ITA 385/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENGINE SERVICES MALAYSIA SDN BHD ..... Respondent

+ ITA 386/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus M/S GE JAPAN LTD ..... Respondent + ITA 387/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE JAPAN LTD ..... Respondent + ITA 388/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE JAPAN LTD ..... Respondent + ITA 389/2014

ITA 353/2014 and connected matters Page 6 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE JAPAN LTD ..... Respondent + ITA 390/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant

versus GE NUOVO PIGNONE S.P.A ..... Respondent + ITA 391/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE NUOVO PIGNONE S.P.A ..... Respondent

+ ITA 402/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENERGY PARTS INC ..... Respondent Through : Sh. Balbir Singh, Sr. Standing Counsel with Ms. Rubal Maini, Advocate, for CIT.

Sh. Sachit Jolly and Ms. Gargi Bhatt, Advocates, for the respondent.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K. GAUBA

MR. JUSTICE S. RAVINDRA BHAT (OPEN COURT)

%

ITA 353/2014 and connected matters Page 7 For detailed judgment, the decision dated 12.01.2015 in ITA 352/2014 may be referred to.

S. RAVINDRA BHAT (JUDGE)

R.K. GAUBA (JUDGE) JANUARY 12, 2015

ITA 353/2014 and connected matters Page 8