THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION-3 vs. STANDARD CHARTERED GRINDLAYS BANK LTD.

$~38, 39, 41 and 43 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 584/2023

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-3

..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Ms Deeksha Gupta, Advocate.

versus

STANDARD CHARTERED GRINDLAYS BANK LTD

..... Respondent

Through: Ms Shashi M Kapila, Mr Sushil

Kumar Advocates + ITA 585/2023

COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3

..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Ms Deeksha Gupta, Advocate.

versus

STANDARD CHARTERED GRINDLAYS PTY LTD.... Respondent

Through: Ms Shashi M Kapila, Mr Sushil

Kumar Advocates + ITA 587/2023

COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3

..... Appellant

Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Ms Deeksha Gupta, Advocate.

versus

STANDARD CHARTERED GRINDLAYS PTY LTD.....Respondent

Through: Ms Shashi M Kapila, Mr Sushil

Kumar Advocates ITA 584/2023 & connected matters

page 1 of 3 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 23:12:14

+ ITA 589/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION-3

..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel with Ms Deeksha Gupta, Advocate.

versus

STANDARD CHARTERED GRINDLAYS BANK LTD.

..... Respondent

Through: Ms Shashi M Kapila, Mr Sushil

Kumar Advocates

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

18.10.2023 CM APPL. 54353/2023 in ITA 587/2023 1. Allowed, subject to just exceptions. CM No.54260/2023 in ITA 584/2023 CM No.54261/2023 in ITA 585/2023 CM No.54354/2023 in ITA 587/2023 CM No.54436/2023 in ITA 589/2023 [Applications filed on behalf of the appellant seeking condonation of delay of 400 days in re-filing the appeal] 2. Ms Shashi M. Kapila, learned counsel, who appears on behalf of the respondent/assessee says that respondent/assessee has not been served with the entire case file. 3. Ruchir Bhatia, senior standing counsel, who appears on behalf of the appellant/revenue, is requested to furnish the case file in the above- captioned appeals via email, in the course of the day. ITA 584/2023 & connected matters

page 2 of 3 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 23:12:14

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J OCTOBER 18, 2023/as

Click here to check corrigendum, if any

ITA 584/2023 & connected matters

page 3 of 3

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 23:12:14