Case Law Details
Case Name : GE Energy Parts INC Vs ACIT & Anr. (Delhi High Court)
Related Assessment Year : 2025-26
Courts :
All High Courts Delhi High Court
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GE Energy Parts INC Vs ACIT & Anr. (Delhi High Court)
The Delhi High Court allowed the writ petitions filed by GE Energy Parts Inc. and GE Global Parts and Products GmbH, quashing the Assessing Officer’s order directing deduction of tax at source at 3.5% under Section 197 for AY 2025–26. The petitioners, non-resident companies engaged in offshore supply and repair of gas turbine parts, consistently claimed that they had Please become a Premium member. If you are already a Premium member, login here to access the full content.
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