Order%21.05.2018 v. Ge Packagedpower Inc.', (2015) 373Itr 65 (Delhi).^

$-48 to 53 & 63 to 70*IN THE HIGH COURTOF DELHI AT NEW DELHI48+ITA 605/2018& CM APPL. 21057-21059/2018THE COMMISSIONEROF INCOME TAX - INTERNATIONALTAXATION-1AppellantversusGE ENGINE SERVICE DISRTIBUTION LLCRespondent49ITA 606/2018 & CM APPL. 21060-21062/2018THE PR.COMMISSIONEROF INCOME TAX -(INTERNATIONAL TAXATION)-1AppellantversusGE ENGINE SERVICES INCRespondent50ITA 607/2018& CM APPL. 21063-21065/2018THE COMMISSIONEROF INCOME TAX - INTERNATIONALTAXATION-1•AppellantversusGE ENGINE SERVICE MCALLEN LP.Respondent51ITA 608/2018& CM APPL. 21066-21068/2018THE PR.COMMISSIONEROF ESICOME TAX -(INTERNATIONAL TAXATION)-1AppellantversusGE ENGINE SERVICES TRI REMANUFACTURINGINCRespondent52ITA 609/2018& CM APPL. 21071-21073/2018THE PR.COMMISSIONEROF INCOME TAX -(INTERNATIONAL TAXATION) -1AppellantversusGE ENGINE SERVICES MCALLEN LPRespondentITA 605/2018& connected mattersPage 1 of 4 53ITA 610/2018 & CM APPL. 21101-21103/2018THE COMMISSIONEROF INCOME TAX - INTERNATIONALTAXATION-1AppellantversusGE ENGINE SERVICE DISRTIBUTION LLCRespondent63ITA 613/2018 & CM APPL. 21402-21404/2018THE COMMISSIONEROF INCOME TAX - INTERNATIONALTAXATION -1AppellantversusGE ENGINE SERVICE DISTRIBUTION LLC..... Respondent64ITA 614/2018 & CM APPL. 21405-21407/2018THE COMMISSIONEROF INCOME TAX - INTERNATIONALTAXATION-1.AppellantversusGE ENGINE SERVICE DISTRIBUTION LLCRespondent65ITA 615/2018 8c CM APPL. 21408-21410/2018THE PR.COMMISSIONEROF INCOME TAX -(INTERNATIONALTAXATION)-1AppellantversusMRA SYSTEMSRespondent66ITA 616/2018 & CM APPL. 21411-21413/2018THE COMMISSIONEROF INCOME TAX - (INTERNATIONALTAXATION)-1AppellantversusGE ENGINE SERVICES INCRespondentITA 605/2018 & connected mattersPage 2 of4 ORDER%21.05.2018 The sole questionof law urged by the Revenue is with respectto the interestlevied under Section 234-B of the Income Tax Act,1961. This issue is coveredin the assessee'sfavour and againsttheRevenue by the judgmentof this Court in 'DirectorofIncome-Tax(InternationalTaxation) vs. GE PackagedPower Inc.', (2015) 373ITR 65 (Delhi).^ Itthatthe Revenuehasfurtherto the appears appealed Supreme Courtand thatits appealsarependingsinceleavehas beengranted. In these circumstances,the Court is of the opinion that thepreviousruling in the assessee'scase,would bind it. The ITAT didnot commit any error in followingthat previousorder of this Court.However, it is also clarifiedthat in any event, the parties shall befinally bound on the questionof law by the judgment/rulingof theSupremeCourt in the pendingbatch of appealsand the specialleavepetitions.The appeals are consequentlydismissedsubject to theabove observations.'m S. RAVINDRABHAT,J MAY21,2018/nn ITA 605/2018&connectedmatters A. K. CHAWLA,J Page4of4