The Commissioner Of Income Tax - International Taxation -1 v. Ge Intelligent Platform Asia Pacific Pte Ltd.

$~254 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 486/2024 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 .....Appellant Through:

Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, Adv.

versus GE INTELLIGENT PLATFORM ASIA PACIFIC PTE LTD. .....Respondent Through:

Mr. Sachit Jolly, Ms. Disha, Ms. Soumya, Mr. Devansh Jain, Mr. Raghat Dutt, Mr. Aditya Rathore, Mr. A. Shankar, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA % 10.09.2024

O R D E R

CM APPL. 52760/2024 (820 Days Delay in Refiling) Bearing in mind the disclosures made, the delay in refiling the appeal is condoned.

The applications shall stand disposed of.

ITA 486/2024 Having heard learned counsels for parties, we find no justification to interfere with the view taken by the Income Tax Appellate Tribunal and which in any case is based on the decision rendered by the Supreme Court in Engineering Analysis Centre of Excellence (P) Ltd. v. CIT [(2022) 3 SCC 321] In our considered opinion, the appeal fails to raise any The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/09/2024 at 12:21:21

substantial question of law and shall consequently stand dismissed. YASHWANT VARMA, J RAVINDER DUDEJA, J SEPTEMBER 10, 2024/neha The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/09/2024 at 12:21:21