Director Of Income Tax International Taxation v. Ge Nuovo Pignone S.P.A.

$~7 to 46 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

Decided on : 12.01.2015 ITA 353/2014 M/S GE PACKAGED POWER INC.

ITA 354/2014 GE PACKAGED POWER INC ITA 355/2014 GE PACKAGED POWER INC.

ITA 356/2014 GE PACKAGED POWER INC.

ITA 357/2014 GE PACKAGED POWER INC ITA 358/2014

GE JENBACHER GMBH & CO. OHG ITA 359/2014 GE JENBACHER GMBH & CO. OHG ITA 360/2014 GE JENBACHER GMBH & CO. OHG ITA 361/2014 GE NUOVO PIGNONE S.P.A.

ITA 362/2014 GE NUOVO PIGNONE S.P.A.

ITA 363/2014 GE NUOVO PIGNONE S.P.A.

ITA 364/2014

GE NUOVO PIGNONE S.P.A.

ITA 365/2014 GE ENGINE SERVICES DISTRIBUTION LLC ITA 366/2014 GE ENGINE SERVICES DISTRIBUTION LLC ITA 367/2014 GE ENGINE SERVICES DISTRIBUTION LLC ITA 368/2014 GE ENGINE SERVICES DISTRIBUTION LLC..... Respondent ITA 369/2014 GE ENGINE SERVICES DISTRIBUTION LLC..... Respondent ITA 370/2014 GE ENGINE SERVICES DISTRIBUTION LLC..... Respondent

ITA 371/2014 GE ENERGY PARTS INC ITA 372/2014 GE ENERGY PARTS INC ITA 373/2014 GE ENERGY PARTS INC ITA 374/2014 GE ENERGY PARTS INC ITA 375/2014 GE ENERGY PARTS INC ITA 376/2014 GE AIRCRAFT ENGINE SERVICES LIMITED

ITA 377/2014 GE AIRCRAFT ENGINE SERVICES LIMITED..... Respondent ITA 378/2014 GE AIRCRAFT ENGINE SERVICES LIMITED..... Respondent ITA 379/2014 GE AIRCRAFT ENGINE SERVICES LIMITED..... Respondent ITA 380/2014 GE AIRCRAFT ENGINE SERVICES LIMITED..... Respondent ITA 381/2014 GE ENGINE SERVICES MALAYSIA SDN BHD..... Respondent ITA 382/2014 GE ENGINE SERVICES MALAYSIA SDN BHD..... Respondent ITA 383/2014

GE ENGINE SERVICES MALAYSIA SDN BHD ITA 384/2014 GE ENGINE SERVICES MALAYSIA SDN BHD ITA 385/2014 GE ENGINE SERVICES MALAYSIA SDN BHD ITA 386/2014 M/S GE JAPAN LTD ITA 387/2014 GE JAPAN LTD ITA 388/2014 GE JAPAN LTD ITA 389/2014

GE JAPAN LTD ITA 390/2014 GE NUOVO PIGNONE S.P.A ITA 391/2014 GE NUOVO PIGNONE S.P.A ITA 402/2014 GE ENERGY PARTS INC 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) %

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