deduction.
It has already been decided in the matter of GE Technology that the
provisions of section 195 are applicable to any payments ... chargeable to tax in India. The Supreme
Court in case of GE Technology (supra) has already settled the matter
wherein, it was held that
Ge India Technology Centre Pvt. Ltd.,, ... vs Addl.C.I.T., Bangalore on 17 November, 2017
ITA 595/Bang/2016 Page - 1
IN THE INCOME ... Bang/2016
(Assessment Year : 2010-11)
GE India Industrial P. Ltd,
(as successor in interest to GE India Technology Centre P. Ltd,
Now amalgamated
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
Sita Rama Balaji Maganti vs Ge India Technology Centre Pvt Ltd on 26 October, 2017
1
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED ... Park,
Whitefield, Bangalore-560066. ...Appellant
(By Sri. Pradeep Nayak, Advocate)
AND
GE India Technology Centre Pvt. Ltd.
Represented by its Managing Director
John F.Welch
that the Hon'ble Supreme Court in the case of
GE India Technology Cen. ( P) Ltd. Vs CIT reported in (2010) 193
Taxman ... consider the direction of Hon'ble Apex Court in GE India
Technology case which has been reproduced earlier in the
submission of the appellant
that the Hon'ble Supreme Court in the case of
GE India Technology Cen. ( P) Ltd. Vs CIT reported in (2010) 193
Taxman ... consider the direction of Hon'ble Apex Court in GE India
Technology case which has been reproduced earlier in the
submission of the appellant
Dr. Reddy'S Laboratories Limited, Hyd, ... vs Acit, Circle-17(1), Hyderabad, ... on 28
disregard of the
decision of Supreme Court in the case of GE India Technology
Centre (P) Ltd. v. CIT : 327ITR456.
3
2. That on facts ... disregard of the
decision of Supreme Court in the case of GE India Technology
Centre (P) Ltd. v. CIT : 327ITR456.
2. 2. That on facts
appeal in the light
of the Apex Court decision in GE India Technology Centre Pvt. Ltd. [2010]
327 ITR 456 (SC) wherein it has been ... decision of the Apex Court in the case of GE India Technology Centre Pvt.
Ltd. [2010] 327 ITR 456 (SC) wherein it has been held
Page 4 of 51
Court in the case of GE India Technology Centre Private Ltd. (327 ITR
456) has categorically held that the provisions ... held by Hon'ble Supreme Court in the
case of GE India Technology Centre Pvt Ltd Vs CIT [(2010) 327 ITR 456 (SC)], payer
