THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs ADOBE SYSTEMS SOFTWARE IRELAND LTD

Judgment text excerpt

$~8 to 18 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 23 January 2025 + ITA 474/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 .....Appellant Through: Mr. Ruchir Bhatia, SSC. versus ADOBE SYSTEMS SOFTWARE IRELAND LTD .....Respondent Through: Mr. S. Ganesh, Sr. Adv. with Mr. Vishal Kalra and Mr. S.S. Tomar, Advs. 9 + ITA 476/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 .....Appellant Through: Mr. Ruchir Bhatia, SSC. versus ADOBE SYSTEMS SOFTWARE IRELAND LTD .....Respondent Through: Mr. S. Ganesh, Sr. Adv. with Mr. Vishal Kalra and Mr. S.S. Tomar, Advs. 10 + ITA 477/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 .....Appellant Through: Mr. Ruchir Bhatia, SSC. versus ADOBE SYSTEMS SOFTWARE IRELAND LTD .....Respondent Signature Not Verified ITA 474/2023 and connected matters Page 1 of 12 Digitally Signed By:KAMLESH KUMAR Signing Date:28.01.2025 18:15:41 Through: Mr. S. Ganesh, Sr. Adv. with Mr. Vishal Kalra and Mr. S.S. Tomar, Advs. 11 + ITA 478/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 .....Appellant Through: Mr. Ruchir Bhatia, SSC. versus ADOBE SYSTEMS SOFTWARE IRELAND LTD .....Respondent Through: Mr. S. Ganesh, Sr. Adv. with Mr. Vishal Kalra and Mr. S.S. Tomar, Advs. 12 + ITA 479/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 .....Appellant Through: Mr. Ruchir Bhatia, SSC. versus ADOBE SYSTEMS SOFTWARE IRELAND LTD .....Respondent Through: Mr. S. Ganesh, Sr. Adv. with Mr. Vishal Kalra and Mr. S.S. Tomar, Advs. 13 + ITA 480/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 .....Appellant Through: Mr. Ruchir Bhatia, SSC. versus ADOBE SYSTEMS SOFTWARE IRELAND LTD .....Respondent Signature Not Verified ITA 474/2023 and connected matters Page 2 of 12