India
Technology Centre (P) Ltd. v. CIT, (2010) 10 SCC 29 [“GE
Technology”], which ultimately found that the judgment of the High
Court dated ... Excellence Pvt. Ltd. in C.A. Nos. 8733-8734/2018,
and GE India Technology Centre Pvt. Ltd. in C.A. Nos. 8735-
8736/2018, also
reliance on the decision of Supreme Court in the case of GE Technology
Centre Pvt. Ltd. Vs. CIT (2010) 327 ITR 456 (SC). The assesse ... Judgement of honourable Supreme Court in the case of GE India Technology Centre Private
Limited 327ITR 456.
Therefore, in view of the preceding discussion
DELHI
+ W.P.(C) 7644/2021
GE INDIA INDUSTRIAL PVT LTD. (AS SUCCESSOR IN
INTEREST TO GE INDIA TECHNOLOGY CENTRE PVT. LTD.,
NOW AMALGAMATED) ..... Petitioner ... notice dated 30.06.2021, has been
served on an entity i.e. GE India Technology Centre Pvt. Ltd, which is not in
existence anymore
into operation at all. The head notes in the case of
GE Technology Center Pvt. Ltd. in 327 ITR 456 (SC) are reproduced
hereunder:-
Section ... 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
High Court of Karnataka, namely, the judgment
of this Court in GE Technology (supra).
47. In all these cases, the "licence" that
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
Taxman 313 (Kar ) ,
has been overruled by the Supreme Court in GE India
Technology Centre (P.) Ltd. v. CIT [2010] 327 ITR 456/193
Page ... case, not managerial,
technical or consultancy service.
34.In GE India Technology Centre P. Ltd. , supra, the
Supreme Court clearly held that
2021 & CM APPL. 23916/2021
GE INDIA INDUSTRIAL PVT LTD. AS SUCCESSOR IN
INTEREST TO GE INDIA TECHNOLOGY CENTRE PVT. LTD.,
NOW AMALGAMATED ......Petitioner ... reason that it was served on an entity i.e., GE
India Technology Centre Pvt. Ltd., which was not in existence at
the relevant time
2021 & CM No. 23916/2021
GE INDIA INDUSTRIAL PVT LTD. AS SUCCESSOR IN
INTEREST TO GE INDIA TECHNOLOGY CENTRE
PVT. LTD., NOW AMALGAMATED ..... Petitioner ... reason that
it was served on an entity i.e., GE India Technology Centre Pvt. Ltd., which
was not in existence at the relevant time
M/S Glaxosmithkline Asia Pvt. Ltd., ... vs Dcit, Chandigarh on 30 July, 2021
आयकर अपील
