Director of Income Tax International Taxation v. M/S GE Packaged Power Inc.

Delhi High Court · 12 Jan 2015 · 2015:DHC:259-DB

S. Ravindra Bhat; R.K. Gauba

ITA 353/2014 and connected matters

2015:DHC:259-DB

tax other

AI Summary

The judgment relates to a series of connected Income Tax Appeals filed by the Director of Income Tax against various GE entities before the Delhi High Court, decided on 12 January 2015.

Full Text

ITA 353/2014 and connected matters Page 1
HIGH COURT OF DELHI
Date of Decision: 12.01.2015

ITA 353/2014
DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION..... Appellant

VERSUS

M/S GE PACKAGED POWER INC. ..... Respondent

ITA 354/2014

VERSUS

GE PACKAGED POWER INC ..... Respondent

ITA 355/2014

VERSUS

GE PACKAGED POWER INC. ..... Respondent

ITA 356/2014

VERSUS

GE PACKAGED POWER INC. ..... Respondent

ITA 357/2014

VERSUS

GE PACKAGED POWER INC ..... Respondent

ITA 358/2014
2015:DHC:259-DB

ITA 353/2014 and connected matters Page 2

VERSUS

GE JENBACHER GMBH & CO. OHG ..... Respondent

ITA 359/2014

VERSUS

ITA 360/2014

VERSUS

ITA 361/2014

VERSUS

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

ITA 362/2014

VERSUS

ITA 363/2014

VERSUS

ITA 364/2014

VERSUS

ITA 353/2014 and connected matters Page 3

ITA 365/2014

VERSUS

GE ENGINE SERVICES DISTRIBUTION LLC ..... Respondent

ITA 366/2014

VERSUS

ITA 367/2014

VERSUS

ITA 368/2014

VERSUS

GE ENGINE SERVICES DISTRIBUTION LLC..... Respondent

ITA 369/2014

VERSUS

ITA 370/2014

VERSUS

ITA 353/2014 and connected matters Page 4

ITA 371/2014

VERSUS

GE ENERGY PARTS INC ..... Respondent

ITA 372/2014

VERSUS

ITA 373/2014

VERSUS

ITA 374/2014

VERSUS

ITA 375/2014

VERSUS

ITA 376/2014

VERSUS

GE AIRCRAFT ENGINE SERVICES LIMITED ..... Respondent

ITA 353/2014 and connected matters Page 5

ITA 377/2014

VERSUS

GE AIRCRAFT ENGINE SERVICES LIMITED..... Respondent

ITA 378/2014

VERSUS

ITA 379/2014

VERSUS

ITA 380/2014

VERSUS

ITA 381/2014

VERSUS

GE ENGINE SERVICES MALAYSIA SDN BHD..... Respondent

ITA 382/2014

VERSUS

ITA 383/2014

ITA 353/2014 and connected matters Page 6

VERSUS

ITA 384/2014

VERSUS

ITA 385/2014

VERSUS

ITA 386/2014

VERSUS

M/S GE JAPAN LTD..... Respondent

ITA 387/2014

VERSUS

GE JAPAN LTD..... Respondent

ITA 388/2014

VERSUS

ITA 389/2014

ITA 353/2014 and connected matters Page 7

VERSUS

ITA 390/2014

VERSUS

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

ITA 391/2014

VERSUS

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

ITA 402/2014

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 8
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

Director of Income Tax International Taxation v. M/S GE Packaged Power Inc.

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JUDGMENT

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