Ge India Technology Centre Pvt Ltd vs Deputy Commissioner Of Income Tax on 21 June, 2012
Author: B.S.Patil
Bench: B.S.Patil ... PATIL
W.P.No.41386/2011 (T-IT)
BETWEEN:
GE India Technology Centre Pvt.Ltd.,
Having its registered office at
122, EPIP, Whitefield Road,
Hoodi
Ge India Technology Centre Pvt. ... vs Department Of Income Tax on 14 February, 2012
IN THE INCOME TAX APPELLATE TRIBUNAL
BANGALORE BENCH ... Nrupathunga Road, Bangalore. .... Appellant.
Vs.
M/s. GE India Technology Centre Pvt. Ltd.,
EPIP, Phase II, Hoodi Village,
Whitefield, Bangalore-560 066 ..... Respondent.
PAN AABCG
Ge India Technologies Center Pvt. ... vs Assessee on 22 May, 2012
Page 1 of 34 1 ITA No.950/Bang/2011
INCOME TAX APPELLATE TRIBUNAL ... which include
electromagnetic analytics, colour technology, additive technology, non-
destructive evaluation, corrosion technology, molecular modeling, power
electronics, analysis technologies, computational fluid dynamics and
engineering analysis
things generated from
research activities using computer aided technology in
several areas of technology to other GE companies
outside India, and it is a captive ... software development activity in high impact
technology areas such as Electromagnetic Analytics,
Color Technology, Additive Technology etc.
4) The Scientists and Engineers engaged to carry
decision of Hon'ble
Supreme Court in the case of GE India Technology Centre Pvt. Ltd. vs
CIT , 327 ITR 356, and submitted that ... Supreme Court in the case of GE India Technology Centre Pvt.
Ltd (supra) relied upon by the DR before us, has held as under
Supreme Court
vide its judgment dated 9.9.2010 in the case of GE India
Technologies Pt. Ltd. V/s. CIT and Others ... subsequent decision of the Apex Court in the case of GE India
Technologies Pt. Ltd. V/s. CIT and Others (supra
Tribunal referred to the judgment
of the Supreme Court in GE Technology Centre pvt.Ltd.
v. Commissioner of Income ... Revenue the main contention
urged is the applicability of the GE Technology case (supra)
to the facts of the present case. In the aforesaid judgment
Civil Appeal No. 7541-7542 of 2010 in the matter of
GE India Technology Centre Pvt. Ltd. Vs CIT , has set
aside the order ... drawn support from the Supreme
Court judgment in the case of GE India Technology
Centre Pvt. Ltd. (supra). However the issue in that case
Fibres And Fabrics International Ltd, ... vs Department Of Income Tax on 15 October, 2012
Page
M/S. Fibres & Fabrics International ... vs Department Of Income Tax on 15 October, 2012
