GE ENGINE SERVICES INC. V. COMMISSIONER OFINCOME TAX (INTERNATIONAL TAXATION), DELHI - I

ITA/651/2017

AI Insights

This case involves multiple appeals by various entities under the General Electric (GE) umbrella against the Commissioner of Income Tax (International Taxation), Delhi-I. The appeals were consolidated and pertained to issues of international taxation. The primary legal contention revolved around the interpretation and application of tax laws concerning international transactions and the tax liabilities arising therefrom. The High Court of Delhi, after hearing the arguments and reviewing the relevant legal provisions and precedents, dismissed the appeals, referencing a detailed judgment in a related case (ITA 621/2017) for its decision.

• Counselvise Citation: [2018] 140 COUNSELVISE.COM (IT) 764217 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 21-12-2018
• Assessment Year: misc
• Other Referred Cases: ITA 621/2017
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: RUCHIR BHATIA
• Assessee Lawyers: SACHIT JOLLY; SIDDHARTH JOSHI

Judgement Text

" ITA 627/2017 & connected matters Page 1 of 4 * IN THE HIGH COURT OF DELHI AT NEW 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 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 Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I ..... Respondents + 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 Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I ..... Respondents + ITA 645/2017; ITA 654/2017; ITA 657/2017; ITA 668/2017; ITA 684/2017 & ITA 688/2017 GE PACKAGED POWER INC. ...... Appellant Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I ..... Respondents ITA 627/2017 & connected matters Page 2 of 4 + ITA 647/2017; ITA 670/2017; ITA 686/2017 & ITA 687/2017 GE TRANSPORTATION PARTS LLC ...... Appellant Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I ..... Respondents + 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 Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I ..... Respondents + 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 Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I ..... Respondents + ITA 656/2017; ITA 665/2017; ITA 683/2017 & ITA 838/2017 GE JAPAN LTD. ...... Appellant Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I ..... Respondents + ITA 828/2017, C.M. APPL.35327/2017 GE ELECTRIC CANADA COMPANY ...... Appellant Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I ..... Respondents + ITA 839/2017 GE AIRCRAFT ENGINE SERVICES LTD. ...... Appellant Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I ..... Respondents ITA 627/2017 & connected matters Page 3 of 4 + ITA 840/2017; ITA 841/2017 & ITA 842/2017 GE AVIATION SERVICE OPERATION LLP ...... Appellant Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I ..... Respondents + 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 Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I ..... Respondents + ITA 851/2017 GE CALEDONIAN LTD. ...... Appellant Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I ..... Respondents + ITA 852/2017 GE ELECTRIC POWER SYSTEMS INC. ...... Appellant Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I ..... Respondents + ITA 853/2017; ITA 854/2017; ITA 855/2017; ITA 856/2017 & ITA 857/2017; GENERAL ELECTRIC CANADA COMPANY ...... Appellant Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I ..... Respondents + ITA 858/2017& ITA 859/2017 GE MULTILIN ...... Appellant Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I ..... Respondents ITA 627/2017 & connected matters Page 4 of 4 + ITA 860/2017; ITA 861/2017; ITA 862/2017; ITA 863/2017 & ITA 864/2017; GE PACIFIC PVT. LTD. ...... Appellant Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I ..... 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 % 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 "