Cit-1 v. Alcatel Lucent France

$~3 to 32 and 37 to 43 * IN THE HIGH COURT OF DELHI AT NEW DELHI Decided on 27th February, 2015 ITA 120/2015 ITA 121/2015 ITA 122/2015 ALCATEL LUCENT FRANCE USA INC ITA 123/2015 ITA 124/2015 ITA 125/2015 ITA 126/2015 ITA 127/2015 ITA 128/2015 ITA 129/2015

ALCATEL LUCENT FRANCE USA INC ITA 130/2015 ITA 131/2015 ALCATEL LUCENTFRANCEUSA INC ITA 132/2015 ITA 133/2015 ITA 134/2015 ALCATEL LUCENT DEUTSCHLAND AG ITA 135/2015 ALCATEL LUCENT SHANGAHI BELL ITA 136/2015 ITA 137/2015 ITA 138/2015 ALCATEL LUCENT BELL NV ITA 139/2015 ALCATEL LUCENT BELL NV ITA 140/2015

ITA 141/2015 .... Appellant ITA 142/2015 ALCATEL LUCENT BELL NV ITA 144/2015 ALCATEL LUCENT BELL NV ITA 145/2015 ITA 146/2015 ALCATEL LUCENT BELL NV ITA 147/2015 ITA 148/2015 ALCATEL LUCENT BELL NV ITA 149/2015 ALCATEL LUCENT BELL NV ITA 150/2015 ITA 151/2015 ITA 152/2015

ITA 153/2015 ITA 154/2015 ITA 155/2015 ITA 156/2015 ITA 157/2015 Presence :

Mr. Nitin Gulati, jr. standing counsel for the revenue Mr. Prakash Kumar, Adv. for the assessee

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA MR. JUSTICE S. RAVINDRA BHAT (OPEN COURT) % For detailed judgment, the decision dated 27.02.2015 in ITA No. 119/2015 may be referred to.

S. RAVINDRA BHAT, J R.K.GAUBA, J FEBRUARY 27, 2015 vld