THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1, NEW DELHI vs ERNST AND YOUNG U.S. LLP

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved in ITA 423-424/2025 on: 27.11.2025 Judgment reserved in ITA 715/2025 on: 12.12.2025 Judgment reserved in ITA 753/2025 on: 17.12.2025 Judgment reserved in ITA 760/2025 on: 18.12.2025 Judgment delivered on: 18.06.2026 Judgment uploaded on: As per Digital Signature~ ITA 423/2025 ITA 424/2025 ITA 715/2025 ITA 753/2025 ITA 760/2025 THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1, NEW DELHI .....Appellant versus ERNST AND YOUNG U.S. LLP .....Respondent Advocates who appeared in this case For the Appellant : Mr. Puneet Rai, SSC with Mr. Ashvini Kr., Mr. Rishabh Nangia, Mr. Gibran, JSC. For the Respondent : Mr. S. Ganesh, Sr. Advocate with Ms. Ananya Kapoor, Advocate. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR JUDGMENT V. KAMESWAR RAO, J. CM APPL No.75760/2025(condonation of delay) in ITA 715/2025 1. For the reasons stated in the application, the delay of 21 days in filing 2. The application stands disposed of. ITA 423/2025; ITA 424/2025; ITA 715/2025; ITA 753/2025; & ITA 760/2025 3. These appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961 (the Act) relate to dif