GE India Technology Centre (P) Ltd. v. CIT & Anr.

Case Laws Analysis
Followed on JCIT v. Wearit Global Ltd. 2021 TaxPub(DT) 3199 (Kol-Trib)
Applied on Broach Textile Mills Ltd. v. Jt. CIT 2021 TaxPub(DT) 2646 (Sur-Trib)
Followed on DCIT v. Shamrock Pharmachemi (P) Ltd. 2020 TaxPub(DT) 4863 (Mum-Trib)
Followed on Dy. CIT v. GSP Crop Science (P) Ltd. 2020 TaxPub(DT) 4733 (Ahd-Trib)
Followed on CIT v Sesa Goa Ltd 2020 TaxPub(DT) 1574 (Bom-HC)
Followed on Pr. CIT v. Dishman Pharmaceuticals & Chemicals Ltd. 2019 TaxPub(DT) 7186 (Guj-HC)
Followed on Pr. CIT v. Manugraph India (P.) Ltd. 2019 TaxPub(DT) 6549 (Bom-HC)
Relied on ACIT v. Indo Colchem Ltd. 2019 TaxPub(DT) 3742 (Ahd-Trib)
Relied on ACIT v. Batlivala & Karnani Securities (I) (P) Ltd. 2019 TaxPub(DT) 1268 (Kol-Trib)
Followed on DCIT v. Hindustan Urban Infrastructure Ltd. 2019 TaxPub(DT) 0834 (Kol-Trib)
Relied on DCIT v. Panchmahal Steel Ltd. 2018 TaxPub(DT) 7361 (Ahd-Trib)
Followed on Karnavati Engineering Ltd. v. Dy. CIT 2018 TaxPub(DT) 7317 (Ahd-Trib)
Relied on Pr. CIT v. Nova Technocast (P) Ltd. 2018 TaxPub(DT) 7157 (Guj-HC)
Followed on Paradeep Phosphates Ltd. v. JCIT 2018 TaxPub(DT) 6498 (Ctk-Trib)
Followed on ACIT v. Goodrick Group Ltd. 2018 TaxPub(DT) 5639 (Kol-Trib)
Followed on ACIT v. Lux Industries Ltd. 2018 TaxPub(DT) 3947 (Kol-Trib)
Followed on Lloyd’s Register Quality Assurance Ltd. (India Branch Office) v. Dy. DIT 2018 TaxPub(DT) 2227 (Mum-Trib)
Followed on ACIT v. Evergreen International Ltd. 2018 TaxPub(DT) 2195 (Del-Trib)
Referred on GEA Refrigeration Technologies GmbH, In re 2018 TaxPub(DT) 0306 (AAR)
Relied on Chennai Petroleum Corporation Ltd. v. Jt. CIT 2017 TaxPub(DT) 5414 (Chen-Trib)
Followed on Indo Overseas Films v. ITO 2017 TaxPub(DT) 1502 (Chen-Trib)
Relied on Asstt. CIT v. M/s. S.K. Age Exports 2017 TaxPub(DT) 0488 (Mum-Trib)
Relied on Dy. CIT v. Bombardier Transportation India (P.) Ltd. 2017 TaxPub(DT) 0134 (Ahd-Trib)
Relied on G. Shoes Exports v. Asstt. CIT 2016 TaxPub(DT) 4741 (Mum-Trib)
Followed on Union Bank of India v. Asstt. CIT 2016 TaxPub(DT) 3921 (Mum-Trib)
Relied on Bhai Gurudas Educational Trust v. CIT 2016 TaxPub(DT) 1855 (Chd-Trib)
Relied on CIT v. Farida Leather Company 2016 TaxPub(DT) 1309 (Mad-HC)
Applied on Anusha Investments Ltd. v. ITO 2015 TaxPub(DT) 4998 (Mad-HC)
Applied on Euroflex Transmissions (India) P. Ltd. v. Asstt. CIT 2015 TaxPub(DT) 4346 (Hyd-Trib)
Applied on CIT v. Prism Cement Unit 2015 TaxPub(DT) 3814 (MP-HC)
Relied on Lionbridge Technologies (P) Ltd. v. ITO 2015 TaxPub(DT) 3222 (Mum-Trib)
Distinguished on Asstt. CIT v. India Shoes Exports (P) Ltd. 2015 TaxPub(DT) 2677 (Chen-Trib)
Followed on Asstt. CIT v. Shiva Texyarn Ltd. 2015 TaxPub(DT) 1577 (Chen-Trib)
Followed on CIT v. Infosys Technologies Ltd. 2015 TaxPub(DT) 0822 (Karn-HC)
Relied on Asstt. CIT v. Vilas N. Tamhankar 2015 TaxPub(DT) 0378 (Mum-Trib)
Followed on Asstt. CIT v. Asansol Smt. Sudha Devi Saraf 2014 TaxPub(DT) 4778 (Cal-Trib)
Followed on Asstt. CIT v. Bonaventure Shoes (P) Ltd. 2014 TaxPub(DT) 4647 (Chen-Trib)
Followed on Rich Graviss Products (P) Ltd. v. Addl. CIT 2014 TaxPub(DT) 4493 (Mum-Trib)
Followed on Mitsubishi Corporation India (P) Ltd. v. Dy. CIT 2014 TaxPub(DT) 4197 (Del-Trib)
Followed on Ajit Impex v. Dy. CIT 2014 TaxPub(DT) 3908 (Ahd-Trib)
Followed on CIT v. Faizan Shoes (P) Ltd. 2014 TaxPub(DT) 3836 (Mad-HC)
Followed on Sesa Goa Ltd. v. Addl. CIT 2014 TaxPub(DT) 2969 (Panaji-Trib)
Followed on ITO v. Faizan Shoes (P.) Ltd. 2014 TaxPub(DT) 2830 (Chen-Trib)
Relied on Crompton Greaves Ltd. v. Dy. CIT 2014 TaxPub(DT) 2324 (Bom-HC)
Relied on IVAX Paper Chemicals Ltd. v. Addl. CIT 2014 TaxPub(DT) 1853 (Hyd-Trib)
Relied on Sanofi Pasteur Merieux v. Deputy Commissioner of Income-tax 2014 TaxPub(DT) 1852 (Hyd-Trib)
Followed on Dy. CIT v. Farida Prime Tannery (P.) Ltd. 2014 TaxPub(DT) 1592 (Chen-Trib)
Applied on Sriram Refregeration Industries v. ITO 2014 TaxPub(DT) 0811 (AP-HC)
Followed on Hero MotoCorp Ltd. v. Addl. CIT 2013 TaxPub(DT) 2242 (Del-Trib)
Followed on Asstt. CIT v. Farida Shoes (P.) Ltd. 2013 TaxPub(DT) 1917 (Chen-Trib)
Followed on KPMG v. Jt. CIT 2013 TaxPub(DT) 1543 (Mum-Trib)
Relied on Dy. CIT v. Gwalior Chemicals Industries Ltd. 2013 TaxPub(DT) 1392 (Mum-Trib)
Relied on Deputy Director of IT (International Taxation) v. Satellite Television Asian Region Ltd. 2013 TaxPub(DT) 0384 (Mum-Trib)
Relied on Clearwater Technology Services (P.) Ltd. v. ITO 2013 TaxPub(DT) 0088 (Bang-Trib)
Followed on In re, Castleton Investment Ltd. 2012 TaxPub(DT) 2866 (AAR)
Followed on Taj Leather Works v. Asstt. CIT 2012 TaxPub(DT) 2585 (Kol-Trib)
Applied on Dy. CIT v. Sandoz (P.) Ltd. 2012 TaxPub(DT) 2530 (Mum-Trib)
Distinguished on Ing Vysya Bank Ltd. v. Deputy Director of IT (International Taxation) 2012 TaxPub(DT) 0281 (Bang-Trib)
Followed on CIT v. Eon Technology (P) Ltd. 2011 TaxPub(DT) 2179 (Del-HC)
Distinguished on Indcom v. CIT 2011 TaxPub(DT) 1958 (Cal-HC)
Relied on National Aviation Co. of India v. Dy. CIT 2011 TaxPub(DT) 0602 (Mum-Trib)
Followed on ADIT(IT) v. Tata Communications Ltd. 2011 TaxPub(DT) 0591 (Mum-Trib)
Set aside on CIT & Anr. v. Sonata Information Technology Ltd. 2010 TaxPub(DT) 0836 (Karn-HC)
Set aside on CIT & Ors. v. Samsung Electronics Co. Ltd. & Ors. 2010 TaxPub(DT) 0832 (Karn-HC)
Impliedly Approved on CIT v. Cooper Engineering Ltd. 1968 TaxPub(DT) 0254 (Bom-HC)

SUBSCRIBE FOR FULL CONTENT


The Tax PublishersCivil Appeal Nos. 7541-7542 of 2010 of (Arising out of SLP(C) No. 34306-34307 of 2009) 2010 TaxPub(DT) 2241 (SC) : (2010) 035 (I) ITCL 0263 : (2010) 327 ITR 0456 : (2010) 234 CTR 0153 : (2010) 193 TAXMAN 0234 GE India Technology Centre (P) Ltd. v. CIT & Anr. SUBSCRIBE FOR FULL CONTENT