COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, NEW DELHI vs. COURSERA INC.

$~75 * IN THE HIGH COURT OF DELHI AT NEW DELHI + OMP (ENF.) (COMM.) 157/2025 M/S M.G. CONTRACTORS P. LTD. -ARVIND TECHNO ENGINEERS P. LTD. (JV),

.....Decree Holder Through: Mr. Jatin Kumar Gaur, Advocates versus NATIONAL HIGHWAYS AUTHORITY OF INDIA & ORS. .....Judgement Debtors Through: Mr. Manish K Bishnoi with Mr. Khubaib Shakeel, Advocates CORAM: HON'BLE MR. JUSTICE SUBRAMONIUM PRASAD O R D E R %

08.12.2025 EX.APPL.(OS) 1790/2025 1. The present application under Section 151 of the Code of Civil Procedure, 1908 read with Section 36 of the Arbitration and Conciliation Act, 1996 has been filed by the Decree Holder for issuance of necessary directions to the UCO Bank Delhi High Court Branch [“the Bank”], to acknowledge and accept the identity of the Decree Holder, M/s M.G. Contractors P. Ltd. - Arvind Techno Engineers P. Ltd. (JV), as being the same legal entity as MGCPL-ATEPL (JV). 2. This Court vide Order dated 24.09.2025 disposed of the present Petition by passing the following directions. Relevant paragraph of the Order dated 24.09.2025 reads as under:- 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 12/12/2025 at 13:23:10

“5. As agreed between the parties, it is directed that an amount of Rs.1,97,04,205/- shall be released in favour of the Decree Holder along with up to date accrued interest from the date of deposit of the money in this Court and an amount of Rs.5,56,47,556/- shall be released in favour of the Judgement Debtors with up to date accrued interest from the date of deposit. The monies shall be released within a period of four weeks from today.” 3. It is stated that when the Decree Holder approached the Bank, an objection was raised by the Bank regarding the discrepancy between the full name of the Joint Venture used in the Petition’s Memo of Parties and the abbreviated name used in the PAN Card and their bank records. 4. It is the case of the Decree Holder that the entity named in the Memo of Parties, PAN Card and the Memo of Parties is one and the same. 5. It is stated that the Applicant/Decree Holder has also filed the Income Tax Returns filed by the Joint Venture to demonstrate that the identity of the Decree Holder as reflected in the Memo of Parties and the PAN Card is the same with certain minor differences in the abbreviations. 6. Learned Counsel for the Judgment Debtors states that he has no objection if the present Application is allowed. 7. Since the application is innocuous on the basis of a technical objection taken by the Bank and Judgment Debtors have no objection, the present application stands allowed. SUBRAMONIUM PRASAD, J DECEMBER 8, 2025 Prateek 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 12/12/2025 at 13:23:10