THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAX)-1 NEW DELHI vs. M/S EXPEDITORS INTERNATIONAL OF WASHINGTON INC

$~1, 2, 14, 15, 16, 17 & 23 * IN THE HIGH COURT OF DELHI AT NEW DELHI 1 + ITA 202/2022 COMMISSIONER OF INCOME TAX INTERNATIONAL TAX- 1 NEW DELHI ..... Appellant Through: Mr. Puneet Rai, Sr. Standing Counsel for Revenue. versus M/S EXPEDITORS INTERNATIONAL OF WASHINGTON INC ..... Respondent Through: Mr. Deepak Chopra, Mr. Rohan Khare and Mr. Priyam Bhatnagar, Advocates. 2 + ITA 205/2022 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION-1), NEW DELHI ..... Appellant Through: Mr. Puneet Rai, Sr. Standing Counsel for Revenue. versus M/S EXPEDITORS INTERNATIONAL OF WASHINGTON INC ..... Respondent Through: Mr. Deepak Chopra, Mr. Rohan Khare and Mr. Priyam Bhatnagar, Advocates. 14 + ITA 246/2022 THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAX)-1 NEW DELHI ..... Appellant Through: Mr. Puneet Rai, Sr. Standing Counsel for Revenue. 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 13:32:59

versus M/S EXPEDITORS INTERNATIONAL OF WASHINGTON INC ..... Respondent Through: Mr. Deepak Chopra, Mr. Rohan Khare and Mr. Priyam Bhatnagar, Advocates. 15 + ITA 247/2022 THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAX)-1 NEW DELHI ..... Appellant Through: Mr. Puneet Rai, Sr. Standing Counsel for Revenue. versus M/S EXPEDITORS INTERNATIONAL OF WASHINGTON INC ..... Respondent Through: Mr. Deepak Chopra, Mr. Rohan Khare and Mr. Priyam Bhatnagar, Advocates. 16 + ITA 248/2022 THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAX)-1 NEW DELHI ..... Appellant Through: Mr. Puneet Rai, Sr. Standing Counsel for Revenue. versus M/S EXPEDITORS INTERNATIONAL OF WASHINGTON INC ..... Respondent Through: Mr. Deepak Chopra, Mr. Rohan Khare and Mr. Priyam Bhatnagar, 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 13:32:59

17 + ITA 249/2022 THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAX)-1 NEW DELHI ..... Appellant Through: Mr. Puneet Rai, Sr. Standing Counsel for Revenue. versus M/S EXPEDITORS INTERNATIONAL OF WASHINGTON INC ..... Respondent Through: Mr. Deepak Chopra, Mr. Rohan Khare and Mr. Priyam Bhatnagar, Advocates. 23 + ITA 263/2022 THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAX)-1 NEW DELHI ..... Appellant Through: Mr. Puneet Rai, Sr. Standing Counsel for Revenue. versus M/S EXPEDITORS INTERNATIONAL OF WASHINGTON INC ..... Respondent Through: Mr. Deepak Chopra, Mr. Rohan Khare and Mr. Priyam Bhatnagar, Advocates. CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA O R D E R % 05.08.2022 At the request of learned counsel for the respondent, adjourned to 20th September, 2022. 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 13:32:59

The respondent is directed to file short note of submissions within four weeks. MANMOHAN, J MANMEET PRITAM SINGH ARORA, J AUGUST 05, 2022/msh 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 13:32:59