Ge Aviation Service Operation Llp v. Commissioner Of Income Tax (International Taxation), Delhi - I
* 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.
ITA 643/2017; ITA 646/2017; ITA 655/2017; ITA 669/2017 & ITA 685/2017 GE GENBACHER GMBH & CO.
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 ITA 645/2017; ITA 654/2017; ITA 657/2017; ITA 668/2017; ITA 684/2017 & ITA 688/2017 GE PACKAGED POWER INC.
ITA 647/2017; ITA 670/2017; ITA 686/2017 & ITA 687/2017 GE TRANSPORTATION PARTS LLC 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 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.
ITA 656/2017; ITA 665/2017; ITA 683/2017 & ITA 838/2017 GE JAPAN LTD.
ITA 828/2017, C.M. APPL.35327/2017 GE ELECTRIC CANADA COMPANY ITA 839/2017 GE AIRCRAFT ENGINE SERVICES LTD. ...... Appellant
ITA 840/2017; ITA 841/2017 & ITA 842/2017 GE AVIATION SERVICE OPERATION LLP 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 ITA 851/2017 GE CALEDONIAN LTD.
ITA 852/2017 GE ELECTRIC POWER SYSTEMS INC.
ITA 853/2017; ITA 854/2017; ITA 855/2017; ITA 856/2017 & ITA 857/2017;
GENERAL ELECTRIC CANADA COMPANY ITA 858/2017& ITA 859/2017 GE MULTILIN
ITA 860/2017; ITA 861/2017; ITA 862/2017; ITA 863/2017 & ITA 864/2017;
GE PACIFIC PVT. LTD.
..... 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