PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2, DELHI vs. M/S SHARP MINT LTD.

$~54 to 66 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 37/2024 PR. COMMISSIONER OF INCOME TAX (CENTRAL) -2

.....Appellant Through: Mr. Sanjay Kumar, SSC versus M/S SHARP MINT LTD. .....Respondent Through: Ms. Shreya Jain and Mr. Gaurav Tanwar Advocates 55 + ITA 38/2024 PR. COMMISSIONER OF INCOME TAX (CENTRAL) -2

.....Appellant Through: Mr. Sanjay Kumar, SSC versus M/S SHARP MINT LTD. .....Respondent Through: Ms. Shreya Jain and Mr. Gaurav Tanwar Advocates 56 + ITA 65/2024 & CM APPL. 5037/2024 (23 Days Delay in Refiling) PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2, DELHI .....Appellant Through: Mr. Sanjay Kumar, SSC versus M/S SHARP MINT LTD. .....Respondent Through: Ms. Shreya Jain and Mr. Gaurav Tanwar Advocates 57 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:01:36

+ ITA 67/2024 PR. COMMISSIONER OF INCOME TAX (CENTRAL) -2

.....Appellant Through: Mr. Sanjay Kumar, SSC versus M/S SHARP MINT LTD. .....Respondent Through: Ms. Shreya Jain and Mr. Gaurav Tanwar Advocates 58 + ITA 68/2024 PR. COMMISSIONER OF INCOME TAX (CENTRAL) -2

.....Appellant Through: Mr. Sanjay Kumar, SSC versus M/S SHARP MINT LTD. .....Respondent Through: Ms. Shreya Jain and Mr. Gaurav Tanwar Advocates 59 + ITA 70/2024 PR. COMMISSIONER OF INCOME TAX (CENTRAL) -2

.....Appellant Through: Mr. Sanjay Kumar, SSC versus M/S SHARP MINT LTD. .....Respondent Through: Ms. Shreya Jain and Mr. Gaurav Tanwar Advocates 60 + ITA 71/2024 PR. COMMISSIONER OF INCOME TAX(CENTRAL) -2

.....Appellant Through: Mr. Sanjay Kumar, SSC versus This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:01:36

M/S SHARP MINT LTD. .....Respondent Through: Ms. Shreya Jain and Mr. Gaurav Tanwar Advocates 61 + ITA 337/2024 PR. COMMISSIONER OF INCOME TAX (CENTRAL) -2

.....Appellant Through: Mr. Sanjay Kumar, SSC versus M/S SHARP MINT LTD. .....Respondent Through: Ms. Shreya Jain and Mr. Gaurav Tanwar Advocate 62 + ITA 338/2024 PR. COMMISSIONER OF INCOME TAX (CENTRAL) -2

.....Appellant Through: Mr. Sanjay Kumar, SSC versus M/S SHARP MINT LTD. .....Respondent Through: Ms. Shreya Jain and Mr. Gaurav Tanwar Advocates 63 + ITA 349/2024 PR. COMMISSIONER OF INCOME TAX (CENTRAL) -2

.....Appellant Through: Mr. Sanjay Kumar, SSC versus M/S SHARP MINT LTD. .....Respondent Through: Ms. Shreya Jain and Mr. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:01:36

Gaurav Tanwar Advocates 64 + ITA 378/2024 PR. COMMISSIONER OF INCOME TAX (CENTRAL) -2

.....Appellant Through: Mr. Sanjay Kumar, SSC versus M/S SHARP MINT LTD. .....Respondent Through: Ms. Shreya Jain and Mr. Gaurav Tanwar Advocates 65 + ITA 379/2024 PR. COMMISSIONER OF INCOME TAX (CENTRAL) -2

.....Appellant Through: Mr. Sanjay Kumar, SSC versus M/S SHARP MINT LTD. .....Respondent Through: Ms. Shreya Jain and Mr. Gaurav Tanwar Advocates 66 + ITA 380/2024 PR. COMMISSIONER OF INCOME TAX (CENTRAL) -2

.....Appellant Through: Mr. Sanjay Kumar, SSC versus M/S SHARP MINT LTD. .....Respondent Through: Ms. Shreya Jain and Mr. Gaurav Tanwar Advocates This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:01:36

CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R %

21.08.2024 1. Ms. Jain, learned counsel who has entered appearance on behalf of the respondents, prays for time to complete her record. 2. Consequently, let this batch be called again on 28.10.2024. YASHWANT VARMA, J. RAVINDER DUDEJA, J. AUGUST 21, 2024/ib This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:01:36