PR. COMMISSIONER OF INCOME TAX-7, DELHI vs TUPPERWARE INDIA PVT. LTD.

$~36 & 40 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 05.12.2025 ITA 728/2025 ITA 732/2025 PR. COMMISSIONER OF INCOME TAX-7, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran Naushad, SCs. versus TUPPERWARE INDIA PVT. LTD. .....Respondent Through: Mr Mihir Vashistha, Advocate. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MS. JUSTICE MINI PUSHKARNA V. KAMESWAR RAO, J. (ORAL) CM APPL. 77000/2025(re-filing) and CM APPL. 76999/2025 (filing) in ITA 728/2025; CM APPL. 77019/2025(re-filing) and CM APPL. 77018/2025 (filing) in ITA 732/2025; 1. For the reasons stated in the applications, the delay of 31 days in re- filing and the delay of 63 days in filing both these appeals is condoned. 2. The applications stand disposed of. CM APPL. 76998/2025 (Exemption) in ITA 728/2025; CM APPL. 77017/2025 (Exemption) in ITA 732/2025; 3. Exemptions are allowed, subject to all just exceptions. 4. The applications stand disposed of. ITA 728/2025 & ITA 732/2025 5. The challenge in these appeals under Section 260A of the Income Tax Act, 1961 (the Act) is to the common order dated 12.03.2025 passed by the Income Tax Appellate Tribuna