GRID SOLUTIONS OY (LTD) vs ASSISTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION & ANR.

Judgment text excerpt

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 10 January, 2025 Judgment pronounced on 17 January, 2025 + W.P.(C) 1196/2022 GRID SOLUTIONS OY (LTD) .....Petitioner Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Aditya Vohra & Mr. Shashvat Dhamija, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION & ANR. ..Respondents Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC. + W.P.(C) 1630/2022 GRID SOLUTIONS OY (LTD) .....Petitioner Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Aditya Vohra & Mr. Shashvat Dhamija, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE 1(3)(1) & ANR. .....Respondents Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC. + W.P.(C) 1631/2022 GRID SOLUTIONS OY (LTD) .....Petitioner Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Aditya Vohra & Mr. Shashvat Dhamija, Advs. versus Signature Not Verified Digitally Signed W.P.(C) 1196/2022 & Connected Matters Page 1 of 25 By:KAMLESH KUMAR Signing Date:17.01.2025 14:34:47 ASSISTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE 1(3)(1) & ANR. .....Respondents Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC. + W.P.(C) 1639/2022 GRID SOLUTIONS OY (LTD) .....Petitioner Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Aditya Vohra & Mr. Shashvat Dhamija, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE 1(3)(1) & ANR. .....Respondents Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC. + W.P.(C) 1644/2022 GRID SOLUTIONS OY (LTD) .....Petitioner Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Aditya Vohra & Mr. Shashvat Dhamija, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE 1(3)(1) & ANR. .....Respondents Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC. CORA