MAX LIFE INSURANCE COMPANY LIMITED (FORMERLY KNOWN AS MAX NEW YORK LIFE INSURANCE CO. LTD.) vs. DEPUTY COMMISSIONER OF INCOME TAX

$~30 to 34 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 465/2018 MAX NEW YORK LIFE INSURANCE COMPANY LTD. ..... Appellant Through: Mr. Mayank Nagi, Advocate. versus DEPUTY COMMISSIONER OF INCOME TAX ..... Respondent Through: Mr. Zoheb Hossain, Advocate with Mr. Vipul Agrawal and Mr. Parth Semwal, Advocates. + ITA 718/2018 MAX LIFE INSURANCE COMPANY LIMITED (FORMERLY KNOWN AS MAX NEW YORK LIFE INSURANCE CO. LTD.) ..... Appellant Through: Mr. Mayank Nagi, Advocate. versus DEPUTY COMMISSIONER OF INCOME TAX ..... Respondent Through: Mr. Zoheb Hossain, Advocate with Mr. Vipul Agrawal and Mr. Parth Semwal, Advocates. + ITA 719/2018 MAX LIFE INSURANCE COMPANY LIMITED (FORMERLY KNOWN AS MAX NEW YORK LIFE INSURANCE CO. LTD.) ..... Appellant Through: Mr. Mayank Nagi, Advocate. 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 15:18:59

versus DEPUTY COMMISSIONER OF INCOME TAX ..... Respondent Through: Mr. Zoheb Hossain, Advocate with Mr. Vipul Agrawal and Mr. Parth Semwal, Advocates. + ITA 722/2018 MAX LIFE INSURANCE COMPANY LIMITED (FORMERLY KNOWN AS MAX NEW YORK LIFE INSURANCE CO. LTD.) ..... Appellant Through: Mr. Mayank Nagi, Advocate. versus DEPUTY COMMISSIONER OF INCOME TAX ..... Respondent Through: Mr. Zoheb Hossain, Advocate with Mr. Vipul Agrawal and Mr. Parth Semwal, Advocates. + ITA 818/2019 MAX NEW YORK LIFE INSURANCE COMPANY LTD. ..... Appellant Through: Mr. Mayank Nagi, Advocate. versus ASSISTANT COMMISSIONER OF INCOME TAX ..... Respondent Through: Mr. Zoheb Hossain, Advocate with Mr. Vipul Agrawal and Mr. Parth Semwal, Advocates. CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA 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 15:18:59

O R D E R % 21.11.2022 At the request of learned counsel for appellant, adjourned to 19th April, 2023. MANMOHAN, J MANMEET PRITAM SINGH ARORA, J NOVEMBER 21, 2022 js 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 15:18:59