further
relies upon the judgment of the Supreme Court in GE India Technology
Cen. (P.) Ltd. v. CIT (hereafter 'GE India Technology'), which ... submit that
according to the ITAT, the judgment in GE India Technology (supra) still
holds good. He urges this Court to uphold the view taken
High Court of Karnataka, namely, the judgment of this
Court in GE Technology [GE (India) Technology Centre ... other hand, as has been noted in
GE Technology [GE (India) Technology Centre (P) Ltd.
v. CIT, (2010) 10 SCC 29] , at the heart
High Court of Karnataka, namely,
the judgment of this Court in GE Technology [GE (India)
Technology Centre ... other hand, as has been
noted in GE Technology [GE (India) Technology Centre (P)
Ltd. v. CIT, (2010) 10 SCC 29], at the heart
Tiger Global International Iii ... vs The Authority For Advance Rulings ... on 28 August, 2024
Author
Tiger Global International Iv Holdings vs The Authority For Advance Rulings ... on 28 August, 2024
Tiger Global International Ii Holdings vs The Authority For Advance Rulings( ... on 28 August, 2024
December, 1998.
v. Reliance was placed on the decision in GE India Technology
Centre Private Limited v. Commissioner of Income ... 3244 of 1999 Page 19 of 25
49. In GE India Technology Centre Private Limited (supra), the Supreme
Court explained that " Section
Supreme Court in
the case of Transmission Corpn of AP and GE Technology Cen
Pvt. Ltd. The assessee company was liable to deduct
judgment of
the Karnataka High Court in GE Technology Centre (P.) Ltd. v. Dispute
Resolution Panel, Bangalore , 2011 SCC OnLine Kar 4018.
12. We have ... Petitioner on Karnataka High Court's decision in GE Technology Centre
(supra) is also misplaced, as the said case turned on its specific facts
Rules, 1959
Scheme of Amalgamation of:
GE India Exports Private Limited
Applicant/Transferor Company No. 1
GE India Technology Centre Private Limited
Non -Applicant/Transferor ... Amalgamation of GE India Exports Private Limited (hereinafter referred
to as the applicant/transferor company no. 1) and GE India Technology
Centre Private Limited (hereinafter