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

$~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 1. Basis our last hearing, the appellants had reframed the proposed questions of law and which are extracted hereinbelow: 2. The details of the appeals before us are reproduced in a tabular form hereinbelow: Item Nos. as per Cause ITA No. AY List 8 474/2023 2013-14 9 476/2023 2012-13 10 477/2023 2011-12 11 478/2023 2014-15 12 479/2023 2010-11 13 480/2023 2007-08 14 481/2023 2015-16 15 753/2023 2017-18 1