Supreme Court in the case of GE India Technology
Centre Pvt Ltd v. CIT [327 ITR 456] wherein it is held that
only ... note of the decision of Apex Court in the case
of GE India Technology Centre
M/S. Chennai Petroleum Corporation ... vs Acit, Chennai on 20 March, 2019
आयकर अपील य
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
deduct taxes u/s 195 as held by
Supreme Court in GE Technology Centre vs CIT 1(327 ITR 456) (SC)] and
Transmission Corporation (supra ... against the Revenue.
....."
52. Lastly, in the case of GE India Technology Centre Private
Limited vs. Commissioner of Income Tax and Anr. reported
normal
course of business is allowable as revenue loss:
(i) GE India Technology Center ... decision of Hon'ble
Supreme Court in the case of GE India Technology Centre Pvt.
Ltd., 327 ITR 456. In this
decision of Hon'ble Supreme Court in the case of GE
India Technology Centre ... decision of Hon'ble
Supreme Court in the case of GE India Technology Centre (Pvt.) Ltd. Vs.
CIT (2010) 327 ITR 456/193 taxman
At & T Communication Services India Pvt. ... vs Dcit, New Delhi on 14 August, 2019
that the Hon'ble Supreme Court in the case of GE
Technology Centre (P.) Ltd. V. CIT [2010] 327 ITR 456 has held
that ... tribunal while examining the decision rendered in
the case of GE Technology (Supra) has held that the mere fact that
an Indian resident credits
accrued in India and the payments were made outside
India. Ref. GE India Technology P. Ltd. v. CIT [(2010) 327 ITR 456 (SC)].
39. Learned ... Supreme Court in the case of GE India Technology P. Ltd v. CIT
[327 ITR 456], no TDS is liable to be deducted and hence
judgement of honourable Supreme Court
in the case of GE India Technology Centre Private Lim ited 327 ITR 456
and the judgement of honourable ... judgement of honourable Supreme
Court in in case of GE India Technology Centre Private Lim ited
327 ITR 456 and the j udgement
