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
Tribunal has correctly applied the principle laid down in GE
India Technology Cen. ( P) Ltd. case, referred supra to hold that
the assessee ... Supreme
Court of India as rendered in the case of GE India Technology
Center (P.) Ltd. v. CIT (2010) 327 ITR 456 (SC), wherein
margins
of the said concern M/s. Vishal Technologies Ltd.
...........................
16 ITA No. 1423/Del/2014
GE India Business Services Pvt. Ltd.
48. The next ... that the Coral
Hubs Ltd. (Vishal Information Technologies Ltd.) has to
18 ITA No. 1423/Del/2014
GE India Business Services Pvt. Ltd.
be excluded
been overruled by the Supreme
Court in GE India Technology Centre P. Ltd. v CIT , reported in (2010) 327
ITR 456 (SC). The Supreme Court ... case, not managerial, technical or consultancy service.
34. In GE India Technology Centre P. Ltd. , supra, the Supreme Court
clearly held that
assessee relied on the decision of Supreme Court in case of
GE India Technology Center P. Ltd vs. Commissioner of
Income Tax and anr reported ... This aspect was elaborated by the Supreme Court in case
of GE India Technology Center P. Ltd (supra) holding that on
mere remittances
ruled by the Delhi High Court and the Apex Court in GE India
Technology Centre has laid down that there is no requirement ... certificate.
Case Law Relevant para
and page of
case law
compilation.
GE India Technology Centre P. Ltd. v. Page
held by the apex court in the case of
GE India Technology Centre vs CIT , 327 ITR 456 (SC). Therefore, fastening the
tax liability ... Taxman.com 103 (Bombay) and ACIT vs GE India Technology Pvt. Ltd. (2014) 46
Taxmann.com 374 (Gujarat). We, therefore, respectfully following the decision
Aged about 49
years, Working as Associate Professor, National Institute of Technology, GE
Road, Raipur, District Raipur, Chhattisgarh.
---- Petitioner
Versus
1. Union of India, Through ... Code 110 001
3. National Institute of Technology, Through the Director, National Institute of
Technology, GE Road, Raipur, District Raipur, Chhattisgarh.
---- Respondents
For Petitioner : Shri
Director Software Technology Parks Of ... vs M/S Wipro Ge Healthcare Pvt. Ltd. on 29 January, 2018
Bench: J. Chelameswar , Sanjay Kishan Kaul
1
ITEM ... Court Of
Karnataka At Bengaluru)
DIRECTOR SOFTWARE TECHNOLOGY PARKS OF INDIA Petitioner(s)
VERSUS
M/S WIPRO GE HEALTHCARE PVT. LTD. & ORS. Respondent
judgement of Hon'ble Supreme Court in the
case of GE India Technology Centre P.Ltd. vs. CIT ,[2010] 327 ITR 456 (SC). Further ... judgement of honourable Supreme Court in
the case of GE India Technology Centre Private Limited 327ITR 456.
Therefore, in view of the preceding discussion