SC dismisses Revenue’s SLP against Delhi HC ruling in case of Linde AG; HC had held that consortium formed by Linde AG with Samsung (both non-residents), for undertaking a turnkey contract, was not be taxable as an Association of Persons (AOP); HC had noted that except for presenting a ‘common face’, MOU and Consortium Agreement clearly indicated independent working of each member, responsibility for their own deliverable without reference to each other, bearing of risk for work falling within their scope of work, separate payment to each member and absence of sharing of profits/losses between members; In view of CBDT circular no. 7/2016, Revenue concedes that the SLP is to be dismissed; Accordingly, SC dismisses Revenue’s SLP as ‘withdrawn’:SC
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