Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0]

Delhi High Court - Orders

The Commissioner Of Income Tax - ... vs Adobe Systems Software Ireland Ltd on 27 August, 2024

Author: Yashwant Varma

Bench: Yashwant Varma

                             $~11 to 21
                             *         IN THE HIGH COURT OF DELHI AT NEW DELHI
                             +         ITA 474/2023
                                       THE COMMISSIONER OF INCOME TAX -
                                       INTERNATIONAL TAXATION -1             .....Appellant
                                                    Through: Mr. Ruchir Bhatia, SSC and
                                                             Mr. Anant Mann and Mr.
                                                             Prayaksh Gupta, JSCs.

                                                                            versus

                                       ADOBE SYSTEMS SOFTWARE
                                       IRELAND LTD                       .....Respondent
                                                   Through: Mr.    S.   Ganesh,     Senior
                                                            Advocate with Mr. Vishal
                                                            Kalra, Advocate.

                             12.
                             +         ITA 476/2023
                                       THE COMMISSIONER OF INCOME TAX -
                                       INTERNATIONAL TAXATION -1             .....Appellant
                                                    Through: Mr. Ruchir Bhatia, SSC and
                                                             Mr. Anant Mann and Mr.
                                                             Prayaksh Gupta, JSCs.

                                                                            versus

                                       ADOBE SYSTEMS SOFTWARE
                                       IRELAND LTD                       .....Respondent
                                                   Through: Mr.    S.   Ganesh,     Senior
                                                            Advocate with Mr. Vishal
                                                            Kalra, Advocate.

                             13.
                             +         ITA 477/2023
                                       THE COMMISSIONER OF INCOME TAX -
                                       INTERNATIONAL TAXATION -1              .....Appellant
                                                    Through: Mr. Ruchir Bhatia, SSC and
                                                             Mr. Anant Mann and Mr.
                                                             Prayaksh Gupta, JSCs.



This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 30/08/2024 at 23:01:44
                                                                             versus

                                       ADOBE SYSTEMS SOFTWARE
                                       IRELAND LTD                          .....Respondent
                                                   Through: Mr.    S.   Ganesh,       Senior
                                                            Advocate with Mr. Vishal
                                                            Kalra, Advocate.

                             14.
                             +         ITA 478/2023
                                       THE COMMISSIONER OF INCOME TAX -
                                       INTERNATIONAL TAXATION -1              .....Appellant
                                                    Through: Mr. Ruchir Bhatia, SSC and
                                                             Mr. Anant Mann and Mr.
                                                             Prayaksh Gupta, JSCs.

                                                                            versus

                                       ADOBE SYSTEMS SOFTWARE
                                       IRELAND LTD                         .....Respondent
                                                   Through: Mr.    S.   Ganesh,      Senior
                                                            Advocate with Mr. Vishal
                                                            Kalra, Advocate.

                             15.
                             +         ITA 479/2023
                                       THE COMMISSIONER OF INCOME TAX -
                                       INTERNATIONAL TAXATION -1             .....Appellant
                                                    Through: Mr. Ruchir Bhatia, SSC and
                                                             Mr. Anant Mann and Mr.
                                                             Prayaksh Gupta, JSCs.

                                                                            versus

                                       ADOBE SYSTEMS SOFTWARE
                                       IRELAND LTD                         .....Respondent
                                                   Through: Mr.    S.   Ganesh,      Senior
                                                            Advocate with Mr. Vishal
                                                            Kalra, Advocate.




This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 30/08/2024 at 23:01:44
                              16.
                             +         ITA 480/2023
                                       THE COMMISSIONER OF INCOME TAX -
                                       INTERNATIONAL TAXATION -1              .....Appellant
                                                    Through: Mr. Ruchir Bhatia, SSC and
                                                             Mr. Anant Mann and Mr.
                                                             Prayaksh Gupta, JSCs.

                                                                            versus

                                       ADOBE SYSTEMS
                                       SOFTWARE IRELAND LTD                 .....Respondent
                                                    Through: Mr.    S.   Ganesh,      Senior
                                                             Advocate with Mr. Vishal
                                                             Kalra, Advocate.

                             17.
                             +         ITA 481/2023
                                       THE COMMISSIONER OF INCOME TAX -
                                       INTERNATIONAL TAXATION -1              .....Appellant
                                                    Through: Mr. Ruchir Bhatia, SSC and
                                                             Mr. Anant Mann and Mr.
                                                             Prayaksh Gupta, JSCs.

                                                                            versus

                                       ADOBE SYSTEMS SOFTWARE
                                       IRELAND LTD                          .....Respondent
                                                   Through: Mr.    S.   Ganesh,       Senior
                                                            Advocate with Mr. Vishal
                                                            Kalra, Advocate.

                             18.
                             +         ITA 753/2023
                                       THE COMMISSIONER OF INCOME TAX -
                                       INTERNATIONAL TAXATION -1              .....Appellant
                                                    Through: Mr. Ruchir Bhatia, SSC and
                                                             Mr. Anant Mann and Mr.
                                                             Prayaksh Gupta, JSCs.

                                                                            versus



This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 30/08/2024 at 23:01:45
                                        ADOBE SYSTEMS SOFTWARE
                                       IRELAND LTD                         .....Respondent
                                                   Through: Mr.    S.   Ganesh,      Senior
                                                            Advocate with Mr. Vishal
                                                            Kalra, Advocate.

                             19.
                             +         ITA 771/2023
                                       THE COMMISSIONER OF INCOME TAX -
                                       INTERNATIONAL TAXATION -1              .....Appellant
                                                    Through: Mr. Ruchir Bhatia, SSC and
                                                             Mr. Anant Mann and Mr.
                                                             Prayaksh Gupta, JSCs.

                                                                            versus

                                       ADOBE SYSTEMS SOFTWARE
                                       IRELAND LTD                           .....Respondent
                                                   Through: Mr.    S.   Ganesh,       Senior
                                                            Advocate with Mr. Vishal
                                                            Kalra, Advocate.

                             20.
                             +         ITA 774/2023
                                       THE COMMISSIONER OF INCOME TAX -
                                       INTERNATIONAL TAXATION -1              .....Appellant
                                                    Through: Mr. Ruchir Bhatia, SSC and
                                                             Mr. Anant Mann and Mr.
                                                             Prayaksh Gupta, JSCs.

                                                                            versus

                                       ADOBE SYSTEMS SOFTWARE
                                       IRELAND LTD                       .....Respondent
                                                   Through: Mr.    S.   Ganesh,     Senior
                                                            Advocate with Mr. Vishal
                                                            Kalra, Advocate.
                             21.
                             +         ITA 415/2024
                                       THE COMMISSIONER OF INCOME TAX -



This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 30/08/2024 at 23:01:45
                                        INTERNATIONAL TAXATION -1           .....Appellant
                                                   Through: Mr. Ruchir Bhatia, SSC and
                                                            Mr. Anant Mann and Mr.
                                                            Prayaksh Gupta, JSCs.

                                                                            versus

                                       ADOBE SYSTEMS
                                       SOFTWARE IRELAND LTD               .....Respondent
                                                    Through: Mr.    S.   Ganesh,     Senior
                                                             Advocate with Mr. Vishal
                                                             Kalra, Advocate.

                                       CORAM:
                                       HON'BLE MR. JUSTICE YASHWANT VARMA
                                       HON'BLE MR. JUSTICE RAVINDER DUDEJA
                                                                            ORDER

% 27.08.2024

1. The proposed questions have been formulated and placed for our perusal today. Since a copy thereof has been provided to Mr. Kalra, learned counsel appearing for the respondents, during the course of the proceedings today itself, let these appeals be re-notified for 03.10.2024.

2. The reformulated questions, as placed for our consideration, be included on our digital record.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J.

AUGUST 27, 2024/vp This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/08/2024 at 23:01:45