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Delhi High Court - Orders

The Commissioner Of Income Tax - ... vs Adobe Systems Software Ireland Ltd on 29 February, 2024

Author: Yashwant Varma

Bench: Yashwant Varma, Purushaindra Kumar Kaurav

                             $~12 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. Ruhir Bhatia, SSC with
                                                         Ms. Deeksha Gupta, Adv.

                                                                            versus

                                       ADOBE SYSTEMS SOFTWARE
                                       IRELAND LTD                      ..... Respondent
                                                   Through: Mr. S. Ganesh, Sr. Adv. with
                                                            Mr. Vishal Kalra, Adv.
                             13
                             +         ITA 476/2023
                                       THE COMMISSIONER OF INCOME TAX -
                                       INTERNATIONAL TAXATION -1        ..... Appellant
                                                    Through: Mr. Ruhir Bhatia, SSC with
                                                             Ms. Deeksha Gupta, Adv.

                                                                            versus

                                       ADOBE SYSTEMS SOFTWARE IRELAND LTD
                                                                            ..... Respondent
                                                   Through: Mr. S. Ganesh, Sr. Adv. with
                                                            Mr. Vishal Kalra, Adv.
                             14
                             +         ITA 477/2023
                                       THE COMMISSIONER OF INCOME TAX -
                                       INTERNATIONAL TAXATION -1            ..... Appellant
                                                    Through: Mr. Ruhir Bhatia, SSC with
                                                             Ms. Deeksha Gupta, Adv.

                                                                            versus

                                       ADOBE SYSTEMS SOFTWARE IRELAND LTD
                                                                            ..... Respondent
                                                   Through: Mr. S. Ganesh, Sr. Adv. with
                                                            Mr. Vishal Kalra, Adv.
                             15



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 04/03/2024 at 21:34:33
                              +         ITA 478/2023
                                       THE COMMISSIONER OF INCOME TAX -
                                       INTERNATIONAL TAXATION -1            ..... Appellant
                                                    Through: Mr. Ruhir Bhatia, SSC with
                                                             Ms. Deeksha Gupta, Adv.

                                                                            versus

                                       ADOBE SYSTEMS SOFTWARE IRELAND LTD
                                                                            ..... Respondent
                                                   Through: Mr. S. Ganesh, Sr. Adv. with
                                                            Mr. Vishal Kalra, Adv.
                             16
                             +         ITA 479/2023
                                       THE COMMISSIONER OF INCOME TAX -
                                       INTERNATIONAL TAXATION -1            ..... Appellant
                                                    Through: Mr. Ruhir Bhatia, SSC with
                                                             Ms. Deeksha Gupta, Adv.

                                                                            versus

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

                             17
                             +         ITA 480/2023
                                       THE COMMISSIONER OF INCOME TAX -
                                       INTERNATIONAL TAXATION -1            ..... Appellant
                                                    Through: Mr. Ruhir Bhatia, SSC with
                                                             Ms. Deeksha Gupta, Adv.

                                                                            versus

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




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 04/03/2024 at 21:34:33
                              18
                             +         ITA 481/2023
                                       THE COMMISSIONER OF INCOME TAX -
                                       INTERNATIONAL TAXATION -1            ..... Appellant
                                                    Through: Mr. Ruhir Bhatia, SSC with
                                                             Ms. Deeksha Gupta, Adv.

                                                                            versus

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

                             19
                             +         ITA 753/2023
                                       THE COMMISSIONER OF INCOME TAX -
                                       INTERNATIONAL TAXATION -1            ..... Appellant
                                                    Through: Mr. Ruhir Bhatia, SSC with
                                                             Ms. Deeksha Gupta, Adv.

                                                                            versus

                                       ADOBE SYSTEMS SOFTWARE IRELAND LTD
                                                                            ..... Respondent
                                                   Through: Mr. S. Ganesh, Sr. Adv. with
                                                            Mr. Vishal Kalra, Adv.
                             20
                             +         ITA 771/2023
                                       THE COMMISSIONER OF INCOME TAX -
                                       INTERNATIONAL TAXATION -1            ..... Appellant
                                                    Through: Mr. Ruhir Bhatia, SSC with
                                                             Ms. Deeksha Gupta, Adv.

                                                                            versus

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




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 04/03/2024 at 21:34:34
                              21
                             +         ITA 774/2023
                                       THE COMMISSIONER OF INCOME TAX -
                                       INTERNATIONAL TAXATION -1            ..... Appellant
                                                    Through: Mr. Ruhir Bhatia, SSC with
                                                             Ms. Deeksha Gupta, Adv.

                                                                            versus

                                       ADOBE SYSTEMS SOFTWARE IRELAND LTD
                                                                               ..... Respondent
                                                    Through: Mr. S. Ganesh, Sr. Adv. with
                                                               Mr. Vishal Kalra, Adv.
                                       CORAM:
                                       HON'BLE MR. JUSTICE YASHWANT VARMA
                                       HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR
                                       KAURAV
                                                    ORDER

% 29.02.2024 A request for accommodation is made on behalf of Mr. Bhatia, learned counsel for the appellants.

Acceding to the same, this batch shall stand adjourned to be called again on 01.05.2024.

YASHWANT VARMA, J PURUSHAINDRA KUMAR KAURAV, J FEBRUARY 29, 2024/neha 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 04/03/2024 at 21:34:34