PR. COMMISSIONER OF INCOME TAX vs M/S. CORTEVA AGRISCIENCE PVT. LTD.

Judgment text excerpt

$~95, 96, 100 & 101 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 26.08.2025 + ITA 344/2025 + ITA 345/2025 + ITA 349/2025 + ITA 350/2025 PR. COMMISSIONER OF INCOME TAX .....Appellant Through: Mr. Indruj Singh Rai, SSC, Mr. Sanjeev Menon, JSC, Mr. Rahul Singh, JSC, Mr. Gaurav Kumar, Mr. Tanishq Ahuja, Advs. versus M/S. CORTEVA AGRISCIENCE PVT. LTD. .....Respondent Through: Mr. Ajay Vohra, Senior Advocate, Mr. Aditya Vohra, Mr. Shashwat Dhamija, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON’BLE MR. JUSTICE ANISH DAYAL V. KAMESWAR RAO, J. (ORAL) CM APPL. 53007/2025 of ITA 344/2025 CM APPL. 53010/2025 of ITA 345/2025 CM APPL. 53038/2025 of ITA 349/2025 CM APPL. 53047/2025 of ITA 350/2025 Signature Not Verified Signed By:PRADEEP ITA 344 /2025, ITA 345/2025, ITA 349/2025 & ITA 350/2025 Page 1 of 6 SHARMA Signing Date:27.08.2025 16:56:41 1. Exemptions allowed, subject to all just exceptions. 2. The applications are disposed of. CM APPL. 53005/2025(condonation of delay of 13 days in filing the appeal) CM APPL. 53006/2025( condonation of delay of 654 days in refilling the appeal) of ITA 344/2025 CM APPL. 53008/2025(condonation of delay of 13 days in filing the appeal), CM APPL. 53009/2025( condonation of delay of 654 days in refilling the appeal) of ITA 345/2025 CM APPL. 53036/2025(condonation of delay of 13 days in filing the appeal), CM APPL. 53037/2025( condonation of delay of 654 days in refilling the appeal) of ITA 349/2025 CM APPL. 53045/2025(condonation of delay of 13 days in filing the appeal), CM APPL. 53046/2025( condonation of delay of 654 days in refilling the appeal) of ITA 350/2025 3. For the reasons stated in the applications, the delay in filing and re- filing the captioned appeals stands condoned. 4. The applications stand disposed of. IT