COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI vs DXC TECHNOLOGY SERVICES (SINGAPORE) PTE LTD. (EARLIER KNOWN AS HP SERVICES (SINGAPORE) PTE LTD.)

$~90, 91 & 99 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 06.11.2025 ITA 581/2025 ITA 582/2025 ITA 574/2025 COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar, Mr. Rishabh Nangia and Mr. Gibran, JSC. versus DXC TECHNOLOGY SERVICES SINGAPORE PTE LTD. (EARLIER KNOWN AS HP SERVICES SINGAPORE PTE LTD.) .....Respondent Through: Mr. Percy Pardiwala, Sr. Adv with Mr. Satyen Sethi, Mr. Arta Trana Panda, Ms. Gargi Sethee, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO , J. (ORAL) CM APPL. 69038/2025 & CM APPL. 69045/2025 (exemption) 1. Exemption is allowed subject to all just exceptions. 2. The application stands disposed of. CM APPL. 69039/2025(condonation) 3. For the reasons stated in this application, the delay of 566 days in refilling the appeal is condoned. 4. The application stands disposed of. CM APPL. 69046/2025(condonation) 5. For the reasons stated in this application, the delay of 553 days in 6. The application stands disposed of. ITA 581/2025 ITA 582/2025 ITA 574/2025 7. The challenge in these appeals by the appellant/Revenue is to an order d