The Commissioner Of Income Tax - International Taxation -1 v. Ge Intelligent Platform Asia Pacific Pte Ltd
High Court
10 Sep 2024 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
The Commissioner Of Income Tax - International Taxation -1 v. Ge Intelligent Platform Asia Pacific Pte Ltd
Date of order
10 Sep 2024
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax - International Taxation -1 v. Ge Intelligent Platform Asia Pacific Pte Ltd, the High Court (2024) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~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 VARMAHON'BLE MR. JUSTICE RAVINDER DUDEJA
O R D E R
% 10.09.2024
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
substantial question of law and shall consequently stand dismissed.
YASHWANT VARMA, J
SEPTEMBER 10, 2024/neha
RAVINDER DUDEJA, J
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