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ITA 627/2017 & connected matters
HIGH COURT OF DELHI
HIGH COURT OF DELHI
Reserved on: 24.05.2018 Pronounced on: 21.12.2018
ITA 627/2017; ITA 628/2017; ITA 629/2017; ITA 671/2017; ITA
674/2017, C.M. APPL.29470/2017; ITA 675/2017, C.M.
APPL.29471; ITA 677/2017 GE ENERGY PARTS INC. ...... Appellant
674/2017, C.M. APPL.29470/2017; ITA 675/2017, C.M.
APPL.29471; ITA 677/2017 GE ENERGY PARTS INC. ...... Appellant
VERSUS
COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I ..... Respondents
ITA 643/2017; ITA 646/2017; ITA 655/2017; ITA 669/2017 &
ITA 685/2017
GE GENBACHER GMBH & CO. ...... Appellant
GE GENBACHER GMBH & CO. ...... Appellant
VERSUS
ITA 644/2017; ITA 652/2017, C.M. APPL.29312/2017; ITA
653/2017; ITA 666/2017 & ITA 837/2017 GE ENGINE SERVICES MALAYSIA SDN BHD....... Appellant
653/2017; ITA 666/2017 & ITA 837/2017 GE ENGINE SERVICES MALAYSIA SDN BHD....... Appellant
VERSUS
ITA 645/2017; ITA 654/2017; ITA 657/2017; ITA 668/2017; ITA
684/2017 & ITA 688/2017 GE PACKAGED POWER INC. ...... Appellant
684/2017 & ITA 688/2017 GE PACKAGED POWER INC. ...... Appellant
VERSUS
2018:DHC:8149-DB
ITA 647/2017; ITA 670/2017; ITA 686/2017 & ITA 687/2017
GE TRANSPORTATION PARTS LLC ...... Appellant
GE TRANSPORTATION PARTS LLC ...... Appellant
VERSUS
ITA 648/2017; ITA 649/2017; ITA 660/2017; ITA 661/2017; ITA
678/2017; ITA 679/2017 & ITA 836/2017 GE ENGINE SERVICES DISTRIBUTION LLC ...... Appellant
678/2017; ITA 679/2017 & ITA 836/2017 GE ENGINE SERVICES DISTRIBUTION LLC ...... Appellant
VERSUS
ITA 650/2017; ITA 651/2017; ITA 662/2017; ITA 663/2017; ITA
664/2017; ITA 680/2017; ITA 681/2017 & ITA 682/2017
GE ENGINE SERVICES INC. ...... Appellant
664/2017; ITA 680/2017; ITA 681/2017 & ITA 682/2017
GE ENGINE SERVICES INC. ...... Appellant
VERSUS
ITA 656/2017; ITA 665/2017; ITA 683/2017 & ITA 838/2017
GE JAPAN LTD. ...... Appellant
GE JAPAN LTD. ...... Appellant
VERSUS
ITA 828/2017, C.M. APPL.35327/2017
GE ELECTRIC CANADA COMPANY ...... Appellant
GE ELECTRIC CANADA COMPANY ...... Appellant
VERSUS
ITA 839/2017
GE AIRCRAFT ENGINE SERVICES LTD....... Appellant
GE AIRCRAFT ENGINE SERVICES LTD....... Appellant
VERSUS
ITA 840/2017; ITA 841/2017 & ITA 842/2017
GE AVIATION SERVICE OPERATION LLP ...... Appellant
GE AVIATION SERVICE OPERATION LLP ...... Appellant
VERSUS
ITA 843/2017; ITA 844/2017; ITA 845/2017; ITA 846/2017; ITA
847/2017; ITA 848/2017; ITA 849/2017 & ITA 850/2017
GE AVIATION MATERIALS LP ...... Appellant
847/2017; ITA 848/2017; ITA 849/2017 & ITA 850/2017
GE AVIATION MATERIALS LP ...... Appellant
VERSUS
ITA 851/2017
GE CALEDONIAN LTD. ...... Appellant
GE CALEDONIAN LTD. ...... Appellant
VERSUS
ITA 852/2017
GE ELECTRIC POWER SYSTEMS INC. ...... Appellant
GE ELECTRIC POWER SYSTEMS INC. ...... Appellant
VERSUS
ITA 853/2017; ITA 854/2017; ITA 855/2017; ITA 856/2017 &
ITA 857/2017;
GENERAL ELECTRIC CANADA COMPANY ...... Appellant
GENERAL ELECTRIC CANADA COMPANY ...... Appellant
VERSUS
ITA 858/2017& ITA 859/2017
GE MULTILIN ...... Appellant
GE MULTILIN ...... Appellant
VERSUS
ITA 860/2017; ITA 861/2017; ITA 862/2017; ITA 863/2017 &
ITA 864/2017;
GE PACIFIC PVT. LTD. ...... Appellant
GE PACIFIC PVT. LTD. ...... Appellant
VERSUS
TAXATION), DELHI-I ..... Respondent
Through: Mr. Sachit Jolly and Mr. Siddharth Joshi, Advocates, for appellants.
Mr. Ruchir Bhatia, Sr. Standing Counsel, for the respondent.
Through: Mr. Sachit Jolly and Mr. Siddharth Joshi, Advocates, for appellants.
Mr. Ruchir Bhatia, Sr. Standing Counsel, for the respondent.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE A.K. CHAWLA MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE A.K. CHAWLA MR. JUSTICE S. RAVINDRA BHAT
JUDGMENT
1. The appeals are dismissed but without orders as to costs.
2. For detailed judgment, the decision dated 21.12.2018 in ITA 621/2017 may be referred to.
S. RAVINDRA BHAT
(JUDGE)
A.K. CHAWLA (JUDGE) DECEMBER 21, 2018