PRINCIPAL COMMISSIONER OF INCOME TAX -01 vs. M/S AT AND T GLOBAL NETWORK SERVICES (INDIA) PVT. LTD

$~25-29 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 288/2018 PR. COMMISSIONER OF INCOME TAX, DELHI – 1 .....Appellant Through: Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC, Mr. Vikramaditya Singh, JSC, Ms. Anauntta Shankar and Mr. K.Sri Aditya, Advocates. versus AT & T GLOBAL NETWORK SRERVICES (INDIA) PVT. LTD. .....Respondent Through: Mr. Sachit Jolly, Mr. Rishabh Malhotra, Ms. Disha Jham, Ms. Soumya Singh and Mr. Devansh Jain, Advocates. 26 + ITA 348/2018 PR. COMMISSIONER OF INCOME TAX, DELHI – 1 .....Appellant Through: Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC, Mr. Vikramaditya Singh, JSC, Ms. Anauntta Shankar and Mr. K.Sri Aditya, Advocates. versus AT & T GLOBAL NETWORK SRERVICES (INDIA) PVT. LTD. .....Respondent Through: Mr. Sachit Jolly, Mr. Rishabh Malhotra, Ms. Disha Jham, Ms. Soumya Singh and Mr. Devansh Jain, Advocates. 27 + ITA 364/2018 PR. COMMISSIONER OF INCOME TAX, DELHI - 1 .....Appellant 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 13:14:24

Through: Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC, Mr. Vikramaditya Singh, JSC, Ms. Anauntta Shankar and Mr. K.Sri Aditya, Advocates. versus AT & T GLOBAL NETWORK SRERVICES (INDIA) PVT. LTD. .....Respondent Through: Mr. Sachit Jolly, Mr. Rishabh Malhotra, Ms. Disha Jham, Ms. Soumya Singh and Mr. Devansh Jain, Advocates. 28 + ITA 915/2019 PR. COMMISSIONER OF IRICOME TAX - 1 .....Appellant Through: Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC, Mr. Vikramaditya Singh, JSC, Ms. Anauntta Shankar and Mr. K.Sri Aditya, Advocates. versus M/S. AT&T COMMUNICATION SERVICES INDIA PVT. LTD. .....Respondent Through: Mr. Sachit Jolly, Mr. Rishabh Malhotra, Ms. Disha Jham, Ms. Soumya Singh and Mr. Devansh Jain, Advocates 29 + ITA 51/2023 PRINCIPAL COMMISSIONER OF INCOME TAX -01 .....Appellant Through: Mr. Vipul Agrawal, SSC, Mr. Gibran Naushad, JSC and Ms. Sakshi Shairwal, JSC. versus M/S AT AND T GLOBAL NETWORK SERVICES (INDIA) PVT. LTD .....Respondent Through: Mr. Sachit Jolly, Mr. Rishabh 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 13:14:24

Malhotra, Ms. Disha Jham, Ms. Soumya Singh and Mr. Devansh Jain, Advocates CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R %

18.10.2024 Since one of the questions which are sought to be addressed in these appeals, also forms subject matter of consideration in Vodafone Mobile Services Ltd. vs. Deputy Commissioner of Income Tax [ITA 660/2018], let these appeals be included on our board of 04.11.2024. YASHWANT VARMA, J. RAVINDER DUDEJA, J. OCTOBER 18, 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 13:14:24