M/S HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PVT. LTD. vs ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, DELHI & ANR.

$ * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 18.12.2025 Judgment delivered on: 30.03.2026 Judgment uploaded on: As per Digital Signature~ W.P.(C) 15970/2023, CM APPL. 64257/2023 W.P.(C) 13572/2024, CM APPL. 56719/2024 W.P.(C) 13553/2024, CM APPL. 56682/2024 W.P.(C) 14898/2024, CM APPL. 62466/2024 M/S HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PVT. LTD. .....Petitioner versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, DELHI & ANR .....Respondents Advocates who appeared in this case For the Petitioner : Mr. Arvind Datar and Mr. Tarun Gulati, Senior Advocates with Mr. Kishore Kunal, Ms. Ankita Prakash and Mr. Anuj Kumar, Advocates. For the Respondents : Mr. Indruj Singh Rai SSC, Mr.Sanjeev Menon, Mr. Rahul Singh JSCs and Mr. Gaurav Kumar, Mr.Siddharth Burman, Advocates. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR JUDGMENT 1. INTRODUCTION 2 2. FACTUAL MATRIX 4 3. SUBMISSIONS ON BEHALF OF THE PETITIONER 3.1 RE : SPECIAL AUDIT 11 3.2 RE : REASSESSMENT 21 4. SUBMISSIONS ON BEHALF OF THE RESPONDENTS 4.1 RE : SPECIAL AUDIT 28 4.2 RE : REASSESSMENT 36 5. REJOINDER SUBMISSIONS 54 6. SUR-REJOINDER 60 7. REBUTTAL 67 8. ANALYSIS A