Ge Energy Parts Inc 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 + APPL.29471; ITA 677/2017APPL.29471; ITA 677/2017 674/2017, C.M. APPL.29470/2017; ITA 675/2017, C.M. 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 685/2017ITA 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. Versus ...... Appellant COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I ..... Respondents + ITA 647/2017; ITA 670/2017; ITA 686/2017 & ITA 687/2017GE TRANSPORTATION PARTS LLC ...... Appellant ...... 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 682/2017GE ENGINE SERVICES INC. ...... Appellant Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I ..... Respondents + ITA 656/2017; ITA 665/2017; ITA 683/2017 & ITA 838/2017GE JAPAN LTD. ...... Appellant ...... Appellant ..... Respondents 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 840/2017; ITA 841/2017 & ITA 842/2017GE 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 ..... Respondents 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 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I ..... Respondents + ITA 858/2017& ITA 859/2017GE MULTILIN ...... Appellant Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I ..... Respondents + 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 % COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I ..... Respondents + ITA 858/2017& ITA 859/2017GE MULTILIN ...... Appellant Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I ..... Respondents + 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) DECEMBER 21, 2018 A.K. CHAWLA (JUDGE)