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2017 (1) TMI 1679

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..... 7 (1) TMI 1679 - ITAT DELHI - TMI
ITAT DELHI - AT
Dated:- 27-1-2017
672-676/Del/2011, 5740/Del/2010 & 5540/Del/2011, 593-598/Del/2011, 5738/Del/2010 & 5545/Del/2011, 725-728/Del/2011, 703-708/Del/2011, 5741/Del/2010 & 5542/Del/2011, 5728/Del/2010, 5729/Del/2010, 5730/Del/2010 & Others - -
Income Tax
Validity of reopening of assessment - assessee was making sales in India with the in .....

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..... el/2010, 5735/Del/2010, 5736/Del/2010, 5737/Del/2010, 5739/Del/2010, 5742/Del/2010, 5743 to 5746/Del/2010, 5748 to 5752/Del/2010, 5753 to 5757/Del/2010, 5877 to 5881/Del/2010, 587 to 592/DEL/2011, 611 & 612/DEL/2011, 613 to 618/DEL/2011, 619 to 624/DEL/2011, 625 to 630/DEL/2011, 631 to 635/DEL/2011, 641 to 644/DEL/2011, 645/DEL/2011, 646/DEL/2011, 697 to 702/DEL/2011, 715 to 719/DEL-2011, 720 to 7 .....

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..... raft Engine Services Ltd., G.E. Engine Services Malaysia SDN BHD, General Electric Canada Company, GE Transportation Parts LLC, General Electric Power Systems Inc., G.E. Wind Energy Gmbh, G.E. Jenbacher Gmbh & Co. OHG, G.E. Energy (USA)- LLC, GE Aviation Materials LP, GE Aviation Services Operation LLP, GE Jenbacher GmBH & Co., GE Transportation Parts LLC, GE Engine Services Inc., GE Engine Servic .....

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..... mon to all. 4. In fact, there were 139 appeals by the GE group overseas entities before the Bench. The group chose GE Energy Parts Inc. vs. ADIT (ITA No.671/Del/2011- Assessment Year : 2001-02) as the lead case. Extensive arguments were made by both the sides in the case of GE Energy Parts (supra) and it was candidly admitted that the remaining appeals involve mutatis mutandis similar issues. Th .....

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