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THE PR. COMMISSIONER OF INCOME TAX v. M/S AROWANA CONSULTING PVT. LTD.

Supreme Court of India | Diary 10004/2019

Status

Judgement - of Main Case

Decided On

Bench

HON'BLE MR. JUSTICE UDAY UMESH LALIT, HON'BLE MS. JUSTICE INDIRA BANERJEE and HON'BLE MR. JUSTICE M.R. SHAH

Petitioner

THE PR. COMMISSIONER OF INCOME TAX

Respondent

M/S AROWANA CONSULTING PVT. LTD.

Primary Holding

Determination of arm's length price in transfer pricing matters under Chapter X of the Income Tax Act is not purely a question of fact immune from appellate scrutiny; a substantial question of law under Section 260A arises where the Tribunal's determination is shown to be perverse or made dehors the statutory guidelines under Sections 92-92F and Rules 10A-10E.

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Full Judgment Text

REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 8463 OF 2022 (Arising from S.L.P.(Civil) No.28652/2018) SAP LABS INDIA PRIVATE LIMITED ..APPELLANT VERSUS INCOME TAX OFFICER, CIRCLE 6, BANGALORE ..RESPONDENT WITH CIVIL APPEAL NO. 8553 OF 2022 (Arising from SLP(Civil) No. 20993/2022 @ Diary No. 1571/2019) CIVIL APPEAL NO. 8504 OF 2022 (Arising from SLP(Civil) No. 20872/2022 @ Diary No. 25119/2019) CIVIL APPEAL NO. 8464 OF 2022 (Arising from SLP(Civil) No. 28694/2018) CIVIL APPEAL NO. 8682 OF 2022 (Arising from SLP(Civil) No. 11672/2019) CIVIL APPEAL NO. 9387 OF 2022 (Arising from SLP(Civil) No. 24216/2022 @ Diary No. 25313/2019) CIVIL APPEAL NO. 8675 OF 2022 (Arising from SLP(Civil) No. 11071/2019) CIVIL APPEAL NO. 9401 OF 2022 (Arising from SLP(Civil) No. 24236/2022 @ Diary No. 30692/2019) CA 8463/2022 ETC. Page 1 of 29

CIVIL APPEAL NO. 9023 OF 2022 (Arising from SLP(Civil) No. 22603/2022 @ Diary No. 21406/2019) CIVIL APPEAL NO. 8465 OF 2022 (Arising from SLP(Civil) No. 29180/2018) CIVIL APPEAL NO. 8466 OF 2022 (Arising from SLP(Civil) No. 33631/2018) CIVIL APPEAL NO. 8607 OF 2022 (Arising from SLP(Civil) No. 2641/2019) CIVIL APPEAL NO. 8608 OF 2022 (Arising from SLP(Civil) No. 3941/2019) CIVIL APPEAL NO. 8554 OF 2022 (Arising from SLP(Civil) No. 20996/2022 @ Diary No. 1981/2019) CIVIL APPEAL NO. 8622 OF 2022 (Arising from SLP(Civil) No. 6108/2019) CIVIL APPEAL NO. 8609 OF 2022 (Arising from SLP(Civil) No. 5361/2019) CIVIL APPEAL NO. 8702 OF 2022 (Arising from SLP(Civil) No. 5365/2019) CIVIL APPEAL NO. 8621 OF 2022 (Arising from SLP(Civil) No. 6106/2019) CIVIL APPEAL NO. 8620 OF 2022 (Arising from SLP(Civil) No. 6104/2019) CIVIL APPEAL NO. 8610 OF 2022 (Arising from SLP(Civil) No. 5362/2019) CIVIL APPEAL NO. 8611 OF 2022 (Arising from SLP(Civil) No.5364/2019) CIVIL APPEAL NO. 8619 OF 2022 (Arising from SLP(Civil) No. 6103/2019) CIVIL APPEAL NO. 8617 OF 2022 (Arising from SLP(Civil) No. 5366/2019) CIVIL APPEAL NO. 8625 OF 2022 (Arising from SLP(Civil) No. 7372/2019) CIVIL APPEAL NO. 8624 OF 2022 CA 8463/2022 ETC. Page 2 of 29

(Arising from SLP(Civil) No. 7369/2019) CIVIL APPEAL NO. 8618 OF 2022 (Arising from SLP(Civil) No. 7368/2019) CIVIL APPEAL NO. 8627 OF 2022 (Arising from SLP(Civil) No. 7374/2019) CIVIL APPEAL NO. 8665 OF 2022 (Arising from SLP(Civil) No. 8289/2019) CIVIL APPEAL NO. 8623 OF 2022 (Arising from SLP(Civil) No. 7367/2019) CIVIL APPEAL NO. 8557 OF 2022 (Arising from SLP(Civil) No. 21013/2022 @ Diary No. 6037/2019) CIVIL APPEAL NO. 8626 OF 2022 (Arising from SLP(Civil) No. 7373/2019) CIVIL APPEAL NO. 8555 OF 2022 (Arising from SLP(Civil) No. 21000/2022 @ Diary No. 5862/2019) CIVIL APPEAL NO. 8528 OF 2022 (Arising from SLP(Civil) No. 7589/2019) CIVIL APPEAL NO. 8704 OF 2022 (Arising from SLP(Civil) No. 8141/2019) CIVIL APPEAL NO. 8666 OF 2022 (Arising from SLP(Civil) No. 8290/2019) CIVIL APPEAL NO. 8661OF 2022 (Arising from SLP(Civil) No. 8140/2019) CIVIL APPEAL NO. 8663 OF 2022 (Arising from SLP(Civil) No. 8145/2019) CIVIL APPEAL NO. 8628 OF 2022 (Arising from SLP(Civil) No. 8139/2019) CIVIL APPEAL NO. 8664 OF 2022 (Arising from SLP(Civil) No. 8147/2019) CIVIL APPEAL NO. 8559 OF 2022 (Arising from SLP(Civil) No. 21015/2022 @ Diary No. 7805/2019) CIVIL APPEAL NO. 8667 OF 2022 (Arising from SLP(Civil) No. 9064/2019) CA 8463/2022 ETC. Page 3 of 29

CIVIL APPEAL NO. 8560 OF 2022 (Arising from SLP(Civil) No. 21016/2022 @ Diary No. 7909/2019) CIVIL APPEAL NO. 8668 OF 2022 (Arising from SLP(Civil) No. 9066/2019) CIVIL APPEAL NO. 8584 OF 2022 (Arising from SLP(Civil) No. 21071/2022 @ Diary No. 8914/2019) CIVIL APPEAL NO. 8587 OF 2022 (Arising from SLP(Civil) No. 21075/2022 @ Diary No. 8916/2019) CIVIL APPEAL NO. 8586 OF 2022 (Arising from SLP(Civil) No. 21074/2022 @ Diary No. 8921/2019) CIVIL APPEAL NO. 8669 OF 2022 (Arising from SLP(Civil) No. 9067/2019) CIVIL APPEAL NO. 8672 OF 2022 (Arising from SLP(Civil) No. 9072/2019) CIVIL APPEAL NO. 8591 OF 2022 (Arising from SLP(Civil) No. 21078/2022 @ Diary No. 9014/2019) CIVIL APPEAL NO. 8671 OF 2022 (Arising from SLP(Civil) No. 9071/2019) CIVIL APPEAL NO. 8670 OF 2022 (Arising from SLP(Civil) No. 9070/2019) CIVIL APPEAL NO. 8556 OF 2022 (Arising from SLP(Civil) No. 21011/2022 @ Diary No. 6043/2019) CIVIL APPEAL NO. 8558 OF 2022 (Arising from SLP(Civil) No. 21014/2022 @ Diary No. 8715/2019) CIVIL APPEAL NO. 8561 OF 2022 (Arising from SLP(Civil) No. 21018/2022 @ Diary No. 8896/2019) CIVIL APPEAL NO. 8583 OF 2022 CA 8463/2022 ETC. Page 4 of 29

(Arising from SLP(Civil) No. 21069/2022 @ Diary No. 8900/2019) CIVIL APPEAL NO. 8585 OF 2022 (Arising from SLP(Civil) No. 21072/2022 @ Diary No. 8940/2019) CIVIL APPEAL NO. 8590 OF 2022 (Arising from SLP(Civil) No. 21077/2022 @ Diary No. 9010/2019) CIVIL APPEAL NO. 8592 OF 2022 (Arising from SLP(Civil) No. 21081/2022 @ Diary No. 9997/2019) CIVIL APPEAL NO. 8674 OF 2022 (Arising from SLP(Civil) No. 10128/2019) CIVIL APPEAL NO. 8679 OF 2022 (Arising from SLP(Civil) No. 11670/2019) CIVIL APPEAL NO. 8594 OF 2022 (Arising from SLP(Civil) No. 21082/2022 @ Diary No. 11608/2019) CIVIL APPEAL NO. 8680 OF 2022 (Arising from SLP(Civil) No. 11671/2019) CIVIL APPEAL NO. 8686 OF 2022 (Arising from SLP(Civil) No. 12346/2019) CIVIL APPEAL NO. 8703 OF 2022 (Arising from SLP(Civil) No. 21279/2022 @ Diary No. 11689/2019) CIVIL APPEAL NO. 8600 OF 2022 (Arising from SLP(Civil) No. 21092/2022 @ Diary No. 11858/2019) CIVIL APPEAL NO. 8676 OF 2022 (Arising from SLP(Civil) No11073/2019) CIVIL APPEAL NO. 8677 OF 2022 (Arising from SLP(Civil) No. 11074/2019) CIVIL APPEAL NO. 8683 OF 2022 (Arising from SLP(Civil) No. 11675/2019) CIVIL APPEAL NO. 8684 OF 2022 (Arising from SLP(Civil) No. 11677/2019) CA 8463/2022 ETC. Page 5 of 29

CIVIL APPEAL NO. 8689 OF 2022 (Arising from SLP(Civil) No. 14973/2019) CIVIL APPEAL NO. 8690 OF 2022 (Arising from SLP(Civil) No. 14974/2019) CIVIL APPEAL NO. 8685 OF 2022 (Arising from SLP(Civil) No. 12344/2019) CIVIL APPEAL NO. 9412 OF 2022 (Arising from SLP(Civil) No. 16209/2019) CIVIL APPEAL NO. 8678 OF 2022 (Arising from SLP(Civil) No. 11669/2019) CIVIL APPEAL NO. 8691 OF 2022 (Arising from SLP(Civil) No. 14976/2019) CIVIL APPEAL NO. 9413 OF 2022 (Arising from SLP(Civil) No. 16211/2019) CIVIL APPEAL NO. 8692 OF 2022 (Arising from SLP(Civil) No. 14978/2019) CIVIL APPEAL NO. 9414 OF 2022 (Arising from SLP(Civil) No. 16212/2019) CIVIL APPEAL NO. 8695 OF 2022 (Arising from SLP(Civil) No. 14980/2019) CIVIL APPEAL NO. 9415 OF 2022 (Arising from SLP(Civil) No. 16216/2019) CIVIL APPEAL NO. 8687 OF 2022 (Arising from SLP(Civil) No. 12348/2019) CIVIL APPEAL NO. 8696 OF 2022 (Arising from SLP(Civil) No. 14982/2019) CIVIL APPEAL NO. 8603 OF 2022 (Arising from SLP(Civil) No. 21096/2022 @ Diary No. 15505/2019) CIVIL APPEAL NO. 8605 OF 2022 (Arising from SLP(Civil) No. 21102/2022 @ Diary No. 15762/2019) CIVIL APPEAL NO. 8699OF 2022 (Arising from SLP(Civil) No. 14992/2019) CIVIL APPEAL NO. 8700 OF 2022 (Arising from SLP(Civil) No. 14996/2019) CA 8463/2022 ETC. Page 6 of 29

CIVIL APPEAL NO. 8701 OF 2022 (Arising from SLP(Civil) No. 14997/2019) CIVIL APPEAL NO. 8697 OF 2022 (Arising from SLP(Civil) No. 14990/2019) CIVIL APPEAL NO. 9404 OF 2022 (Arising from SLP(Civil) No. 15006/2019) CIVIL APPEAL NO. 9411 OF 2022 (Arising from SLP(Civil) No. 16205/2019) CIVIL APPEAL NO. 8602 OF 2022 (Arising from SLP(Civil) No. 21094/2022 @ Diary No. 13607/2019) CIVIL APPEAL NO. 8693 OF 2022 (Arising from SLP(Civil) No. 14979/2019) CIVIL APPEAL NO. 8705 OF 2022 (Arising from SLP(Civil) No. 14983/2019) CIVIL APPEAL NO. 8688 OF 2022 (Arising from SLP(Civil) No. 14972/2019) CIVIL APPEAL NO. 8698 OF 2022 (Arising from SLP(Civil) No. 14991/2019) CIVIL APPEAL NO. 9405 OF 2022 (Arising from SLP(Civil) No. 15007/2019) CIVIL APPEAL NO. 9406 OF 2022 (Arising from SLP(Civil) No. 15011/2019) CIVIL APPEAL NO. 9409 OF 2022 (Arising from SLP(Civil) No. 15021/2019) CIVIL APPEAL NO. 9407 OF 2022 (Arising from SLP(Civil) No. 15015/2019) CIVIL APPEAL NO. 9408 OF 2022 (Arising from SLP(Civil) No. 15019/2019) CIVIL APPEAL NO. 9025 OF 2022 (Arising from SLP(Civil) No. 22605/2022 @ Diary No. 22008/2019) CIVIL APPEAL NO. 9030 OF 2022 (Arising from SLP(Civil) No. 22610/2022 @ Diary No. 22955/2019) CIVIL APPEAL NO. 9034 OF 2022 CA 8463/2022 ETC. Page 7 of 29

(Arising from SLP(Civil) No. 22614/2022 @ Diary No. 23141/2019) CIVIL APPEAL NO. 9036 OF 2022 (Arising from SLP(Civil) No. 22618/2022 @ Diary No. 23147/2019) CIVIL APPEAL NO. 8604 OF 2022 (Arising from SLP(Civil) No. 21099/2022 @ Diary No. 15523/2019) CIVIL APPEAL NO. 9410 OF 2022 (Arising from SLP(Civil) No. 15801/2019) CIVIL APPEAL NO. 9021 OF 2022 (Arising from SLP(Civil) No. 22601/2022 @ Diary No. 21305/2019) CIVIL APPEAL NO. 9022 OF 2022 (Arising from SLP(Civil) No. 22602/2022 @ Diary No. 21399/2019) CIVIL APPEAL NO. 9024 OF 2022 (Arising from SLP(Civil) No. 22604/2022 @ Diary No. 21498/2019) CIVIL APPEAL NO. 9026 OF 2022 (Arising from SLP(Civil) No. 22606/2022 @ Diary No. 22013/2019) CIVIL APPEAL NO. 9027 OF 2022 (Arising from SLP(Civil) No. 22607/2022 @ Diary No. 22030/2019) CIVIL APPEAL NO. 9028 OF 2022 (Arising from SLP(Civil) No. 22608/2022 @ Diary No. 22059/2019) CIVIL APPEAL NO. 9029 OF 2022 (Arising from SLP(Civil) No. 22609/2022 @ Diary No. 22126/2019) CIVIL APPEAL NO. 9416 OF 2022 (Arising from SLP(Civil) No. 18595/2019) CIVIL APPEAL NO. 9031 OF 2022 (Arising from SLP(Civil) No. 22611/2022 @ Diary No. 23113/2019) CA 8463/2022 ETC. Page 8 of 29

CIVIL APPEAL NO. 9032 OF 2022 (Arising from SLP(Civil) No. 22612/2022 @ Diary No. 23114/2019) CIVIL APPEAL NO. 9033 OF 2022 (Arising from SLP(Civil) No. 22613/2022 @ Diary No. 23130/2019) CIVIL APPEAL NO. 9035 OF 2022 (Arising from SLP(Civil) No. 22615/2022 @ Diary No. 23146/2019) CIVIL APPEAL NO. 9037 OF 2022 (Arising from SLP(Civil) No. 22619/2022 @ Diary No. 23273/2019) CIVIL APPEAL NO. 9038 OF 2022 (Arising from SLP(Civil) No. 22620/2022 @ Diary No. 23277/2019) CIVIL APPEAL NO. 9039 OF 2022 (Arising from SLP(Civil) No. 22622/2022 @ Diary No. 25285/2019) CIVIL APPEAL NO. 9388 OF 2022 (Arising from SLP(Civil) No. 24221/2022 @ Diary No. 26394/2019) CIVIL APPEAL NO. 9389 OF 2022 (Arising from SLP(Civil) No. 24222/2022 @ Diary No. 26866/2019) CIVIL APPEAL NO. 9390 OF 2022 (Arising from SLP(Civil) No. 24223/2022 @ Diary No. 26872/2019) CIVIL APPEAL NO. 9393 OF 2022 (Arising from SLP(Civil) No. 24227/2022 @ Diary No. 26887/2019) CIVIL APPEAL NO. 9394 OF 2022 (Arising from SLP(Civil) No. 24228/2022 @ Diary No. 27764/2019) CIVIL APPEAL NO. 9395 OF 2022 (Arising from SLP(Civil) No. 24229/2022 @ Diary No. 27869/2019) CA 8463/2022 ETC. Page 9 of 29

CIVIL APPEAL NO. 9396 OF 2022 (Arising from SLP(Civil) No. 24230/2022 @ Diary No. 28142/2019) CIVIL APPEAL NO. 9397 OF 2022 (Arising from SLP(Civil) No. 24231/2022 @ Diary No. 28295/2019) CIVIL APPEAL NO. 9398 OF 2022 (Arising from SLP(Civil) No. 24232/2022 @ Diary No. 29371/2019) CIVIL APPEAL NO. 9399 OF 2022 (Arising from SLP(Civil) No. 24234/2022 @ Diary No. 29375/2019) CIVIL APPEAL NO. 9400 OF 2022 (Arising from SLP(Civil) No. 24235/2022 @ Diary No. 30481/2019) CIVIL APPEAL NO. 2939 OF 2023 (Arising from SLP(Civil) No. 8189 /2023 @ Diary No. 31535/2019) CIVIL APPEAL NOS. 9402-9403 OF 2022 (Arising from SLP(Civil) Nos. 24237-24238/202 @ Diary No. 32026/2019) CIVIL APPEAL NO. 8606 OF 2022 (Arising from SLP(Civil) No. 21103/2022 @ Diary No. 37058/2019) CIVIL APPEAL NO. 8512 OF 2022 (Arising from SLP(Civil) No. 20879/2022 @ Diary No. 37550/2019) CIVIL APPEAL NO. 8513 OF 2022 (Arising from SLP(Civil) No. 20880/2022 @ Diary No. 37556/2019) CIVIL APPEAL NO. 8511 OF 2022 (Arising from SLP(Civil) No. 20878/2022 @ Diary No. 38765/2019) CIVIL APPEAL NO. 8646 OF 2022 (Arising from SLP(Civil) No. 3608/2020) CIVIL APPEAL NO. 8549 OF 2022 CA 8463/2022 ETC. Page 10 of 29

(Arising from SLP(Civil) No. 20984/2022 @ Diary No. 1044/2020) CIVIL APPEAL NO. 2938 OF 2023 (Arising from SLP(Civil) No. 8186/2023 @ Diary No. 23893/2020) CIVIL APPEAL NO. 8461 OF 2022 (Arising from SLP(Civil) No. 11067/2021) CIVIL APPEAL NO. 8535 OF 2022 (Arising from SLP(Civil) No. 16534/2021) J U D G M E N T M.R. SHAH, J. 1. The present batch of Civil Appeals, mostly by the Revenue and few of the assessees arises out of judgments and orders passed by the various High Courts, more particularly the High Court of Karnataka, dismissing the appeals challenging the findings of the Income Tax Appellate Tribunal (for short, ‘Tribunal’) on ‘Transfer Pricing’ issues on the ground that the issues decided by the Tribunal are questions of fact and as perversity is CA 8463/2022 ETC. Page 11 of 29

neither pleaded nor argued nor demonstrated by placing material to that effect, no substantial question of law arises for consideration under Section 260A of the Income Tax Act, 1961 (for short, ‘IT Act’). The High Court of Karnataka has dismissed the appeals preferred by the Revenue by relying upon its earlier judgment in the case of PCIT v. Softbrands India (P) Ltd., reported in (2018) 406 ITR 513 (Karnataka) . 2. Shri Balbir Singh, learned Additional Solicitor General of India, appearing on behalf of the Revenue has vehemently submitted that the Karnataka High Court in the case of Softbrands India (P) Ltd. (supra) has erroneously held that the Tribunal is the final fact finding authority on determining the arm’s length price and therefore once the Tribunal determines the arm’s length price the same cannot be subject to judicial scrutiny/scrutiny in an appeal under Section 260A of the IT Act. 2.1 Shri Balbir Singh, learned ASG has submitted that there cannot be any absolute proposition of law that against the decision of the Tribunal determining the arm’s length price, there shall not be any interference by the High Court in an appeal under Section 260A of the IT Act. CA 8463/2022 ETC. Page 12 of 29

2.2 Shri Balbir Singh, learned ASG has taken us to the scheme of transfer pricing/arm’s length price to be determined under Chapter X of the IT Act, more particularly Sections 92, 92A to 92CA, 92D, 92E and 92F and Rules 10A to 10E of the Income Tax Rules, 1962 (for short, ‘IT Rules’). It is submitted that under the scheme of transfer pricing, the arm’s length price is to be determined taking into consideration the guidelines stipulated under the aforesaid provisions of the IT Act and the Rules. It is submitted that therefore it is always open for the High Court to consider and/or examine, whether the guidelines stipulated under the Act and the Rules, while determining the arm’s length price have been followed by the Tribunal or not. 2.3 It is submitted that if the arm’s length price is determined by the Tribunal de hors the guidelines stipulated under the Act and the Rules, more particularly Rules 10A to 10E of the Rules, the determination can be said to be perverse which is always subject to the scrutiny by the High Court in an appeal under Section 260A of the Act. 2.4 It is submitted that therefore the view taken by the High Court of Karnataka in the case of Softbrands India (P) Ltd. (supra) is required to be corrected by this Court. CA 8463/2022 ETC. Page 13 of 29

3. S/Shri Arvind P. Datar, Tarun Gulati, Percy Pardiwala, learned Senior Advocates and other learned counsel appearing on behalf of the respective assessees have vehemently submitted that once the arm’s length price is determined by the Tribunal taking into consideration the relevant guidelines, thereafter challenge to the same cannot be said to be a substantial question of law, to be considered in an appeal under Section 260A of the IT Act. 3.1 It is submitted on behalf of the assessees that Section 260A of the IT Act provides that an appeal shall lie to the High Court from every order of the Tribunal only if the High Court is satisfied that the case involves a substantial question of law. Sub-section (6) thereof provides that the High Court may determine any issue which (a) has not been determined by the Appellate Tribunal; or (b) has been wrongly determined by the Appellate Tribunal, by reason of a decision on such question of law as is referred to in sub-section(1). 3.2 It is submitted that t he said provision came up for consideration in a catena of decisions. It is a settled position that jurisdiction under section 260A of the IT Act cannot be invoked unless there arises a substantial question of law. This is precisely what is held by the High CA 8463/2022 ETC. Page 14 of 29

Court of Karnataka in the judgment in Softbrands India (P) Ltd. (supra) , by relying on a series of judgments of this Court. 3.3 It is submitted that a substantial question of law can arise in a case only when a question of law is fairly arguable, where there is room for difference of opinion on it. 3.4 It is submitted that a finding of fact may give rise to a substantial question of law, inter alia , in the event the findings are based on (i) no evidence; and/or (ii) while arriving at the said finding, relevant admissible evidence has not been taken into consideration or inadmissible evidence has been taken into consideration; or (iii) legal principles have not been applied in appreciating the evidence; or (iv) when the evidence has been misread. The High Courts as well as this Court have consistently held that the Tribunal being a final fact finding authority, in the absence of demonstrated perversity in its finding, interference therewith by the High Court is not warranted. In support of his submission, learned senior counsel/counsel have relied upon the decisions of this Court in the cases of Vijay Kumar Talwar v. CIT, (2011) 1 SCC 673 and Sir Chunilal V. Mehta and Sons Ltd. v. CA 8463/2022 ETC. Page 15 of 29

Century Spinning and Manufacturing Co. Ltd., reported in AIR 1962 SC 1314 . 3.5 It is further submitted that perversity, if any, not only should be specifically alleged in the appeal before the High Court but also, as held by the High Court in the case of Softbrands India (P) Ltd. (supra) , the same ought to have been demonstrated. 3.6 It is further submitted that some instances where a substantial question of law can arise in Transfer Pricing matter is where the issue relates to whether at all a transaction falls within the definition of ‘international transaction’, or if two enterprises are ‘associated enterprises’ as per the definition under the IT Act. The question of comparability of two companies or selection of filters are usually question of fact, which primarily depend on the functions performed, assets employed and risks assumed by the tested party as well as comparable transactions. Unless perversity in the findings of the Tribunal is pleaded and demonstrated, by placing material on record, no substantial question of law can arise and, therefore, there can be no interference by the High Court. To the extent there can be no dispute between the parties, in view of the settled legal proposition dealing with CA 8463/2022 ETC. Page 16 of 29

sections 260A of the Act and section 100 of the Code of Civil Procedure, 1908. 3.7 It is submitted that in all the appeals filed by the Revenue before the High Court, the primary issues raised pertained to inclusion and exclusion of a few comparables and selection of filters, which are essentially questions of fact and there is a consensus ad idem to this extent between the parties. In none of the appeals has the Revenue pleaded, argued, or placed any material to demonstrate perversity in the order of the Tribunal. Therefore, the High Court after noting the questions raised, findings rendered by the Tribunal and noting that perversity is neither pleaded/argued nor demonstrated by placing any material, dismissed the appeals, by relying on principles laid down in Softbrands India (P) Ltd. (supra). Therefore, no error can be attributed to the orders passed by the High Court dismissing the appeals, in such circumstances. 3.8 It is next submitted that the submission of the Revenue that in each case the High Court should examine whether the guidelines laid down in the IT Act and the Rules are followed to determine the arm’s length price is not correct and moreover is too farfetched, as the CA 8463/2022 ETC. Page 17 of 29

High Court can only decide substantial questions of law raised and arising before it. 3.9 It is further submitted that the Revenue’s submission that the judgment in Softbrands India (P) Ltd. (supra) indicates that there will be no interference even where inconsistent views are taken by the Tribunal is misconceived, because, it is quite possible that in view of the particular set of facts in one case, one Bench excludes a company and in another case includes the same in view of different set of facts, or similarly applies a filter in one and not in another. This is what is in fact held in Softbrands India (P) Ltd. (supra) (please see para 45). In almost all cases it is the Revenue which uses the same set of comparables for determining an arm’s length price, thus, painting all assessees with the same brush. These are questions of facts, which would require determination on a case by case basis, and unless perversity is demonstrated in the order of the Tribunal, no interference is called for by the High Court. 3.10 It is further submitted that Transfer Pricing analysis involves benchmarking of controlled transactions with uncontrolled transactions (terms specifically defined in the IT Act and the Rules) is largely a statistical exercise using database of companies in public domain as specifically CA 8463/2022 ETC. Page 18 of 29

defined in the IT Act and the Rules, referred hereinabove. In the specific facts of batch of cases wherein department has approached this Court, the exercise of application of detailed guidelines set out in the IT Act and the Rules was indeed carried out and ironed out by Tribunal with assistance of tax payers representatives and department officers by looking a publicly available information mostly in the form of audited financials etc., of companies as prescribed in the IT Act and the Rules. Contrasting the appeals/ pleadings filed before High Court of Karnataka by taxpayers and department available as part of batch of appeals filed would enable appreciation of the case made out before the High Court. This is essential to appreciate the correctness of conclusions by the High Court in this batch of appeals/petitions. Tax department is attempting to seek intervention of this Court in present batch of department’s cases without reference to/ de hors any of this relevant background facts. Over last two decades, Tribunal and various High Courts have applied the guidelines laid down in the IT Act and the Rules contributing to evolution of a process. Intervention in the department’s appeals in present batch of cases and/or laying down any guidelines ignoring this background could potentially disturb the well settled principles under section CA 8463/2022 ETC. Page 19 of 29

260A (equivalent to section 100 CPC). In background facts or present batch of department’s appeals, acceptance of department’s contention about lack of application of mind by the High Court would cast an unjust burden on the High Court to undertake a suo moto exploration of facts not placed before it, make out a case for the department and decide the same without any assistance from the appellant before the High Court. Any such guidelines would upset settled law not only with reference to section 260A but also impact process under section 100 CPC. Unlike the assessees cases involved in this batch of appeals, it was never the case of the department that the High Court has not considered any of its written/ oral pleadings before the High Court. It is submitted that considered view may be taken after taking into account pleadings before the High Court, pleadings in the appeals before this Court in Assessees and department appeals and not based on sweeping generalization. 3.11 It is submitted that Transfer Pricing provisions are essentially a valuation exercise involving determination of a statistical sample of comparables. Under Section 92C(2) of the IT Act, Arm’s Length Price is always in a range. It is not a science but it is an art. This Court in CA 8463/2022 ETC. Page 20 of 29

G.L. Sutania and Anr v SEBI and Ors. reported in 2007 (5) SCC 133 at paras 84 and 85, have unequivocally stated that valuation is a question of fact. 3.12 It is submitted that the case of the Revenue is that the proposition in Softbrands India (P) Ltd. (supra) that no question of law can arise out of the transfer pricing matters involving selection of comparables or application of filters, and the Tribunal is the final fact finding authority and all the questions decided by the Tribunal are questions of fact is too broadly stated, and as a result of this proposition, it would appear that the High Court has held that no appeal would lie to it under section 260A of the IT Act. 3.13 It is further submitted by the learned counsel appearing on behalf of the respective assessees in the appeals preferred by the Revenue that in all these cases, the High Court has found that there is no perversity by the Tribunal in determining the arm’s length price and therefore no substantial question of law arises as no perversity is pleaded and demonstrated. It is submitted that therefore the impugned judgments and orders passed by the High Court dismissing the appeals preferred by the Revenue are not required to be interfered with by this Court. CA 8463/2022 ETC. Page 21 of 29

4. We have heard Shri Balbir Singh, learned ASG appearing on behalf of the Revenue and learned senior counsel/counsel appearing on behalf of the respective assessees at length. 5. In the present batch of Civil Appeals preferred by the Revenue, the respective High Courts, more particularly the Karnataka High Court have/has dismissed the appeals preferred by the Revenue in which the Revenue challenged the determination of the arm’s length price by the Tribunal, relying upon and/or considering the decision of the Karnataka High Court in the case of Softbrands India (P) Ltd. (supra) . In the case of Softbrands India (P) Ltd. (supra) , the High Court has taken the view that the determination of arm’s length price by the Tribunal shall be final against which an appeal under Section 260A of the IT Act is not required to be entertained. Therefore, the short question which is posed for the consideration of this Court is, whether in every case where the Tribunal determines the arm’s length price, the same shall attain finality and the High Court is precluded from considering the determination of the arm’s length price determined by the Tribunal, in exercise of powers under Section 260A of the Act? CA 8463/2022 ETC. Page 22 of 29

6. While determining the aforesaid issue, the relevant provisions for determining the arm’s length price under the IT Act are required to be referred to. Section 92-C which is relevant, for the purpose of determining ALP inter alia, reads as follows: “92C. (1) The arm's length price in relation to an international transaction [or specified domestic transaction] shall be determined by any of the following methods, being the most appropriate method, having regard to the nature of transaction or class of transaction or class of associated persons or functions performed by such persons or such other relevant factors as the Board may prescribe, namely : - (a) comparable uncontrolled price method; (b) resale price method; (c) cost plus method; (d) profit split method; (e) transactional net margin method; (f) such other method as may be prescribed by the Board. (2) The most appropriate method referred to in sub- section (1) shall be applied, for determination of arm's length price, in the manner as may be prescribed: Provided that where more than one price is determined by the most appropriate method, the arm's length price shall be taken to be the arithmetical mean of such prices: ** ** ** (3) Where during the course of any proceeding for the assessment of income, the Assessing Officer is, on the CA 8463/2022 ETC. Page 23 of 29

basis of material or information or document in his possession, of the opinion that- (a) the price charged or paid in an international transaction [or specified domestic transaction] has not been determined in accordance with sub-sections (1) and (2); or (b) any information and document relating to an international transaction [or specified domestic transaction] have not been kept and maintained by the assessee in accordance with the provisions contained in sub-section (1) of section 92D and the rules made in this behalf; or (c) the information or data used in computation of the arm's length price is not reliable or correct; or (d) the assessee has failed to furnish, within the specified time, any information or document which he was required to furnish by a notice issued under sub- section (3) of section 92D, the Assessing Officer may proceed to determine the arm's length price in relation to the said international transaction [or specified domestic transaction] in accordance with sub-sections (1) and (2), on the basis of such material or information or document available with him: Provided that an opportunity shall be given by the Assessing Officer by serving a notice calling upon the assessee to show cause, on a date and time to be specified in the notice, why the arm's length price should not be so determined on the basis of material or information or document in the possession of the Assessing Officer.” 20. Section 92C(1) thus visualizes determination of the “arms-length price” (ALP) by any of five enumerated methods, “ being the most appropriate method ”, having CA 8463/2022 ETC. Page 24 of 29

regard to the “ nature of transaction or class of transaction or class of associated persons or functions performed by such persons or such other relevant factors as the board may prescribe, namely (a) comparable uncontrolled price method, (b) resale price method, (c) cost + method, (d) profit split method, (e) transactional net margin method, (f) any such other method as may be prescribed by the board. Where more than one price is determined by the most appropriate method, the arm's length price shall be taken to be arithmetical mean of such prices .” 21. Rule 10B of the Rules prescribes the determination of arm's length price under Section 92C. The first step in all methods is evaluation of differences between the international transaction undertaken with the “ unrelated enterprise performing the comparable functions ” in similar circumstances. Rule 10B of the Income-tax Rules inter alia, provides for various methods for determination of the arm's length price. Rule 10B(1)(e) prescribes the “transactional net margin method” (TNMM) with which the present case is concerned. Rule 10B(1)(e) (i) is as under: “10B. (1) Determination of arm's length price under section 92C:— . . ************* ********* (e) transactional net margin method, by which,— (i) the net profit margin realised by the enterprise from an international transaction entered into with an associated enterprise is computed in relation to costs incurred or sales effected or assets employed or to be employed by the enterprise or having regard to any other relevant base.” 7. Therefore, while determining the arm’s length price, the Tribunal has to follow the guidelines stipulated under CA 8463/2022 ETC. Page 25 of 29

Chapter X of the IT Act, namely, Sections 92, 92A to 92CA, 92D, 92E and 92F of the Act and Rules 10A to 10E of the Rules. Any determination of the arm’s length price under Chapter X de hors the relevant provisions of the guidelines, referred to hereinabove, can be considered as perverse and it may be considered as a substantial question of law as perversity itself can be said to be a substantial question of law. Therefore, there cannot be any absolute proposition of law that in all cases where the Tribunal has determined the arm’s length price the same is final and cannot be the subject matter of scrutiny by the High Court in an appeal under Section 260A of the IT Act. When the determination of the arm’s length price is challenged before the High Court, it is always open for the High Court to consider and examine whether the arm’s length price has been determined while taking into consideration the relevant guidelines under the Act and the Rules. Even the High Court can also examine the question of comparability of two companies or selection of filters and examine whether the same is done judiciously and on the basis of the relevant material/evidence on record. The High Court can also examine whether the comparable transactions have been taken into consideration properly or not, i.e., to the extent non- CA 8463/2022 ETC. Page 26 of 29

comparable transactions are considered as comparable transactions or not. Therefore, the view taken by the Karnataka High Court in the case of Softbrands India (P) Ltd. that in the transfer pricing matters, the determination of the arm’s length price by the Tribunal is final and cannot be subject matter of scrutiny under Section 260A of the IT Act cannot be accepted. 8. Thus, in each case, the High Court should examine whether the guidelines laid down in the Act and the Rules are followed while determining the arm’s length price. Therefore, we are of the opinion that the absolute proposition of law laid down by the Karnataka High Court in the case of Softbrands India (P) ltd. (supra) that in the matter of transfer pricing, determination of the arm’s length price by the Tribunal shall be final and cannot be subject matter of scrutiny and the High Court is precluded from examining the correctness of the determination of the arm’s length price by the Tribunal in an appeal under Section 260A of the IT Act on the ground that it cannot be said to be raising a substantial question of law cannot be accepted. As observed hereinabove, within the parameters of Section 260A of the IT Act in an appeal challenging the determination of the arm’s length price, it is always open for the High Court to examine in each case CA 8463/2022 ETC. Page 27 of 29

whether while determining the arm’s length price, the guidelines laid down under the Act and the Rules, referred to hereinabove, are followed or not and whether the determination of the arm’s length price and the findings recorded by the Tribunal while determining the arm’s length price are perverse or not. 9. In view of the above, the impugned judgments and orders passed by the High Court dismissing the Revenue’s appeals and even the appeals preferred by the assessees are required to be quashed and set aside and the matters are required to be remitted back to the concerned High Courts to decide and dispose of the respective appeals afresh in light of the observations made hereinabove and examine in each and every case whether the guidelines laid down under the Act and the Rules, referred to hereinabove, are followed while determining the arm’s length price by the Tribunal or not and to that extent whether the findings recorded by the Tribunal while determining the arm’s length price are perverse or not. 10. In view of the above and for the reasons stated above, all these appeals are allowed. The impugned judgments and orders passed by the respective High Courts are hereby quashed and set aside. The matters CA 8463/2022 ETC. Page 28 of 29

are remitted back to the respective High Courts to decide and dispose of the appeals afresh in light of the observations made hereinabove and to examine whether in each case while determining the arm’s length price the guidelines laid down under the Act and the Rules, referred to hereinabove, are followed or not and whether the findings recorded by the Tribunal while determining the arm’s length price are perverse or not. The aforesaid exercise be completed, preferable within a period of nine months from the date of receipt of the present order by the respective High Courts. It is specifically observed that we have not entered into the merits of the cases at all and we have not expressed anything on the determination of the arm’s length price in case of respective assessees, either in favour of the assessees or in favour of the Revenue. It is ultimately for the concerned High Court to take a fresh decision, as observed hereinabove. 11. All these appeals stand allowed in terms of the above. No costs. ……………………………..J. [M.R. SHAH] NEW DELHI; ……………………………..J. APRIL 19, 2023. [M.M. SUNDRESH] CA 8463/2022 ETC. Page 29 of 29

1 ITEM NO.1501 COURT NO.4 SECTION IV-A (For Judgment) S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No(s). 8463/2022 SAP LABS INDIA PRIVATE LIMITED Appellant(s) VERSUS INCOME TAX OFFICER CIRCLE 6 BANGALORE Respondent(s) ([HEARD BY:- HON. M.R. SHAH AND HON. M.M. SUNDRESH, JJ.] ) WITH C.A. No. 8464/2022 (IV-A) C.A. No. 8465/2022 (IV-A) C.A. No. 8466/2022 (IV-A) C.A. No. 8607/2022 (IV-A) C.A. No. 8553/2022 (IV-A) C.A. No. 8608/2022 (IV-A) C.A. No. 8665/2022 (IV-A) C.A. No. 8675/2022 (IV-A) C.A. No. 8682/2022 (IV-A) C.A. No. 9023/2022 (IV-A) C.A. No. 8504/2022 (XIV-A) C.A. No. 9387/2022 (IV-A) C.A. No. 9401/2022 (IV-A) C.A. No. 8554/2022 (IV-A) C.A. No. 8622/2022 (IV-A) C.A. No. 8609/2022 (IV-A) C.A. No. 8702/2022 (IV-A) C.A. No. 8621/2022 (IV-A) C.A. No. 8620/2022 (IV-A)

2 C.A. No. 8610/2022 (IV-A) C.A. No. 8611/2022 (IV-A) C.A. No. 8619/2022 (IV-A) C.A. No. 8617/2022 (IV-A) C.A. No. 8625/2022 (IV-A) C.A. No. 8624/2022 (IV-A) C.A. No. 8626/2022 (IV-A) C.A. No. 8555/2022 (IV-A) C.A. No. 8618/2022 (IV-A) C.A. No. 8528/2022 (XIV-A) C.A. No. 8627/2022 (IV-A) C.A. No. 8623/2022 (IV-A) C.A. No. 8704/2022 (IV-A) C.A. No. 8557/2022 (IV-A) C.A. No. 8556/2022 (IV-A) C.A. No. 8666/2022 (IV-A) C.A. No. 8661/2022 (IV-A) C.A. No. 8663/2022 (IV-A) C.A. No. 8628/2022 (IV-A) C.A. No. 8664/2022 (IV-A) C.A. No. 8559/2022 (IV-A) C.A. No. 8667/2022 (IV-A) C.A. No. 8560/2022 (IV-A) C.A. No. 8558/2022 (IV-A) C.A. No. 8561/2022 (IV-A) C.A. No. 8583/2022 (IV-A)

3 C.A. No. 8668/2022 (IV-A) C.A. No. 8584/2022 (IV-A) C.A. No. 8587/2022 (IV-A) C.A. No. 8586/2022 (IV-A) C.A. No. 8669/2022 (IV-A) C.A. No. 8670/2022 (IV-A) C.A. No. 8585/2022 (IV-A) C.A. No. 8671/2022 (IV-A) C.A. No. 8672/2022 (IV-A) C.A. No. 8590/2022 (IV-A) C.A. No. 8591/2022 (IV-A) C.A. No. 8594/2022 (IV-A) C.A. No. 8703/2022 (IV-A) C.A. No. 8600/2022 (IV-A) C.A. No. 8676/2022 (IV-A) C.A. No. 8677/2022 (IV-A) C.A. No. 8535/2022 (IV-A) C.A. No. 9411/2022 (IV-A) C.A. No. 8592/2022 (IV-A) C.A. No. 8674/2022 (IV-A) C.A. No. 8689/2022 (IV-A) C.A. No. 8679/2022 (IV-A) C.A. No. 8680/2022 (IV-A) C.A. No. 8686/2022 (IV-A) C.A. No. 8690/2022 (IV-A) C.A. No. 8685/2022 (IV-A) C.A. No. 9412/2022 (IV-A)

4 C.A. No. 8678/2022 (IV-A) C.A. No. 8683/2022 (IV-A) C.A. No. 8691/2022 (IV-A) C.A. No. 9413/2022 (IV-A) C.A. No. 8602/2022 (IV-A) C.A. No. 8692/2022 (IV-A) C.A. No. 8684/2022 (IV-A) C.A. No. 8693/2022 (IV-A) C.A. No. 9414/2022 (IV-A) C.A. No. 8695/2022 (IV-A) C.A. No. 9415/2022 (IV-A) C.A. No. 8687/2022 (IV-A) C.A. No. 8696/2022 (IV-A) C.A. No. 8705/2022 (IV-A) C.A. No. 8603/2022 (IV-A) C.A. No. 8688/2022 (IV-A) C.A. No. 8697/2022 (IV-A) C.A. No. 8605/2022 (IV-A) C.A. No. 8698/2022 (IV-A) C.A. No. 8699/2022 (IV-A) C.A. No. 8700/2022 (IV-A) C.A. No. 8701/2022 (IV-A) C.A. No. 9404/2022 (IV-A) C.A. No. 9405/2022 (IV-A) C.A. No. 9406/2022 (IV-A) C.A. No. 9409/2022 (IV-A)

5 C.A. No. 9407/2022 (IV-A) C.A. No. 9408/2022 (IV-A) C.A. No. 9025/2022 (IV-A) C.A. No. 9026/2022 (IV-A) C.A. No. 9030/2022 (IV-A) C.A. No. 9034/2022 (IV-A) C.A. No. 9036/2022 (IV-A) C.A. No. 8604/2022 (IV-A) C.A. No. 9410/2022 (IV-A) C.A. No. 9021/2022 (IV-A) C.A. No. 9022/2022 (IV-A) C.A. No. 9024/2022 (IV-A) C.A. No. 9027/2022 (IV-A) C.A. No. 9028/2022 (IV-A) C.A. No. 9029/2022 (IV-A) C.A. No. 9416/2022 (IV-A) C.A. No. 9031/2022 (IV-A) C.A. No. 9032/2022 (IV-A) C.A. No. 9033/2022 (IV-A) C.A. No. 9035/2022 (IV-A) C.A. No. 9037/2022 (IV-A) C.A. No. 9038/2022 (IV-A) C.A. No. 9039/2022 (IV-A) C.A. No. 9388/2022 (IV-A) C.A. No. 9389/2022 (IV-A) C.A. No. 9390-9392/2022 (IV-A) C.A. No. 9393/2022 (IV-A)

6 C.A. No. 9394/2022 (IV-A) C.A. No. 9395/2022 (IV-A) C.A. No. 9396/2022 (IV-A) C.A. No. 9397/2022 (IV-A) C.A. No. 9398/2022 (IV-A) C.A. No. 9399/2022 (IV-A) C.A. No. 9400/2022 (IV-A) Diary No(s). 31535/2019 (IV-B) C.A. No. 9402-9403/2022 (IV-A) C.A. No. 8606/2022 (IV-A) C.A. No. 8512/2022 (XIV-A) C.A. No. 8513/2022 (XIV-A) C.A. No. 8511/2022 (XIV-A) C.A. No. 8549/2022 (III) C.A. No. 8646/2022 (III) Diary No(s). 23893/2020 (XIV) C.A. No. 8461/2022 (IV-A) Date : 19-04-2023 These matters were called on for pronouncement of judgment today. For Parties : Mr. K.K. Chythanya, Sr. Adv. Mr. Sharath S., Adv. Mr. Anand Sukumar, Adv. Mr. S. Sukumaran, Adv. Mr. Bhupesh Kumar Pathak, Adv. Ms. Meera Mathur, AOR Mr. Kishore Kunal, AOR Mr. Senthil Jagadeesan, AOR Mr. Harpreet Singh Ajmani, AOR Mr. Syed Jafar Alam, AOR

7 Mr. D Nageswar Rao, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. Shreyash Shah, Adv. Ms. Runamoni Bhuyan, AOR Mr. Tushar Mehta, Solicitor General Mr. Balbir Singh, A.S.G. Mr. Samarvir Singh, Adv. Mr. Naman Tandon, Adv. Mr. Zoheb Hussain, Adv. Mr. Rajat Nair, Adv. Mr. Rupesh Kumar, Adv. Mr. Shyam Gopal, Adv. Mr. Prahlad Singh, Adv. Mr. Prasenjeet Mohapatra, Adv. Ms. Monica Benjamin, Adv. Anu Sura, Adv. Mr. Raj Bahadur Yadav, AOR Mr. H. Raghavendra Rao, AOR Mrs. Anil Katiyar, AOR Mr. Kunal Verma, AOR Mr. Aakarshan Aditya, AOR Mr. Vivek Sarin, Adv. Mr. Dibya Prashant Singh, Adv. Mr. Satish C. Kaushik, Adv. Mr. Hardeep Singh Anand, AOR M/S. Khaitan & Co., AOR Mr. Ajay Bhargava, Adv. Mrs. Vanita Bhargava, Adv. Mr. Sanand Ramakrishnan, AOR Ms. Archana Sahadeva, AOR Mr. K. K. Chythanya, Sr. Adv. Mr. Tata Krishna, Adv. Mr. S. Sharath, Adv. Mr. Anand Sukumar, AOR Mr. S. Sukumaran, Adv. Mr. Bhupesh Kumar Pathak, Adv. Mr. K. K. Chythanya, Sr. Adv. Mr. Sharath S., Adv. Mr. Tata Krishna, Adv. Mr. Anand Sukumar, Adv. Mr. S. Sukumaran, Adv. Mr. Bhupesh Kumar Pathak, Adv.

8 Ms. Meera Mathur, AOR Ms. Kavita Jha, AOR M/s. KSN & Co., AOR Mr. V Balachandran, Adv. Mr. Kr Vasudevan, Adv. Mr. Siddharth Naidu, Adv. Mr. Salil Kapoor, Adv. Ms. Ananya Kapoor, Adv. Mr. Sanat Kapoor, Adv. Mr. Sumit Lalchandani, Adv. Mr. Vibhu Jain, Adv. Mr. Praveen Swarup, AOR Mr. Rajendra Singhvi, Adv. Mr. R.P. Tolani, Adv. Mr. Suresh Tolani, Adv. Mr. Darpan Kirpalani, Adv. Ms. Arundhati Chakraborty, Adv. **** Hon'ble Mr. Justice M.R. Shah pronounced the reportable judgment of the Bench comprising His Lordship and Hon’ble Mr. Justice M.M. Sundresh. The present Appeals stand allowed in terms of the signed reportable judgment. Pending applications, if any, stand disposed of. (R. NATARAJAN) (NISHA TRIPATHI) ASTT. REGISTRAR-cum-PS ASSISTANT REGISTRAR (Signed reportable judgment is placed on the file)

1 ITEM NO.1 COURT NO.5 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition for Special Leave to Appeal (C) No. 28652/2018 (Arising out of impugned final judgment and order dated 09-07-2018 in ITA No. 10/2011 passed by the High Court of Karnataka at Bengaluru) SAP LABS INDIA PRIVATE LIMITED Petitioner(s) VERSUS INCOME TAX OFFICER CIRCLE 6 (1) (1) BANGALORE Respondent(s) ([PART HEARD BY HON. M.R. SHAH AND HON. M.M. SUNDRESH, JJ.] IA No. 103464/2020 - APPLICATION FOR TAGGING/DETAGGING) WITH Diary No(s). 1571/2019 (IV-A) IA No. 35109/2019 - CONDONATION OF DELAY IN FILING IA No. 35110/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS Diary No(s). 25119/2019 (XIV) IA No. 120124/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 28694/2018 (IV-A) SLP(C) No. 11672/2019 (IV-A) Diary No(s). 25313/2019 (IV-A) IA No. 168501/2019 - CONDONATION OF DELAY IN FILING IA No. 168502/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS SLP(C) No. 11071/2019 (IV-A) Diary No(s). 30692/2019 (IV-A) IA No. 149371/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 21406/2019 (IV-A) IA No. 114924/2019 - CONDONATION OF DELAY IN FILING IA No. 114925/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS SLP(C) No. 29180/2018 (IV-A) IA No. 131089/2019 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES SLP(C) No. 33631/2018 (IV-A) (FOR ADMISSION)

2 SLP(C) No. 2641/2019 (IV-A) SLP(C) No. 3941/2019 (IV-A) Diary No(s). 1981/2019 (IV-A) IA No. 23054/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 6108/2019 (IV-A) SLP(C) No. 5361/2019 (IV-A) SLP(C) No. 5365/2019 (IV-A) IA No. 151014/2019 - AMENDMENT IN CAUSE TITLE SLP(C) No. 6106/2019 (IV-A) SLP(C) No. 6104/2019 (IV-A) SLP(C) No. 5362/2019 (IV-A) SLP(C) No. 5364/2019 (IV-A) SLP(C) No. 6103/2019 (IV-A) SLP(C) No. 5366/2019 (IV-A) SLP(C) No. 7372/2019 (IV-A) SLP(C) No. 7369/2019 (IV-A) SLP(C) No. 7368/2019 (IV-A) SLP(C) No. 7374/2019 (IV-A) SLP(C) No. 8289/2019 (IV-A) IA No. 75679/2021 - WITHDRAWAL OF CASE/APPLICATION SLP(C) No. 7367/2019 (IV-A) Diary No(s). 6037/2019 (IV-A) IA No. 35617/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 7373/2019 (IV-A) Diary No(s). 5862/2019 (IV-A) IA No. 34663/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 7589/2019 (XIV) SLP(C) No. 8141/2019 (IV-A) IA No. 139872/2019 - AMENDMENT IN CAUSE TITLE SLP(C) No. 8290/2019 (IV-A)

3 SLP(C) No. 8140/2019 (IV-A) IA No. 41789/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT SLP(C) No. 8145/2019 (IV-A) SLP(C) No. 8139/2019 (IV-A) SLP(C) No. 8147/2019 (IV-A) Diary No(s). 7805/2019 (IV-A) IA No. 50093/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 9064/2019 (IV-A) Diary No(s). 7909/2019 (IV-A) IA No. 50975/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 9066/2019 (IV-A) Diary No(s). 8914/2019 (IV-A) IA No. 51495/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 8916/2019 (IV-A) IA No. 49740/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 8921/2019 (IV-A) IA No. 49264/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 9067/2019 (IV-A) SLP(C) No. 9072/2019 (IV-A) Diary No(s). 9014/2019 (IV-A) IA No. 48693/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 9071/2019 (IV-A) IA No. 52746/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT SLP(C) No. 9070/2019 (IV-A) Diary No(s). 6043/2019 (IV-A) IA No. 47837/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 8715/2019 (IV-A) IA No. 58283/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 8896/2019 (IV-A) IA No. 57478/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 8900/2019 (IV-A) IA No. 56125/2019 - CONDONATION OF DELAY IN FILING

4 Diary No(s). 8940/2019 (IV-A) IA No. 56456/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 9010/2019 (IV-A) IA No. 59769/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 9997/2019 (IV-A) IA No. 56445/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 10128/2019 (IV-A) IA No. 137364/2019 - AMENDMENT IN CAUSE TITLE SLP(C) No. 11670/2019 (IV-A) Diary No(s). 11608/2019 (IV-A) IA No. 57261/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 11671/2019 (IV-A) SLP(C) No. 12346/2019 (IV-A) Diary No(s). 11689/2019 (IV-A) IA No. 137367/2019 - AMENDMENT IN CAUSE TITLE IA No. 59430/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 11858/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 59669/2019 IA No. 59669/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 11073/2019 (IV-A) SLP(C) No. 11074/2019 (IV-A) SLP(C) No. 11675/2019 (IV-A) SLP(C) No. 11677/2019 (IV-A) SLP(C) No. 14973/2019 (IV-A) SLP(C) No. 14974/2019 (IV-A) SLP(C) No. 12344/2019 (IV-A) SLP(C) No. 16209/2019 (IV-A) IA No. 72723/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 11669/2019 (IV-A) SLP(C) No. 14976/2019 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 16211/2019 (IV-A)

5 SLP(C) No. 14978/2019 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 16212/2019 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 14980/2019 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 16216/2019 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 12348/2019 (IV-A) SLP(C) No. 14982/2019 (IV-A) IA No. 84209/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT Diary No(s). 15505/2019 (IV-A) IA No. 76574/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 15762/2019 (IV-A) IA No. 76192/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 14992/2019 (IV-A) IA No. 84444/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT SLP(C) No. 14996/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 14997/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 14990/2019 (IV-A) SLP(C) No. 15006/2019 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 16205/2019 (IV-A) Diary No(s). 13607/2019 (IV-A) IA No. 114944/2019 - CONDONATION OF DELAY IN FILING IA No. 114945/2019 - CONDONATION OF DELAY IN REFILING/CURING THE DEFECTS SLP(C) No. 14979/2019 (IV-A) IA No. 88833/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT SLP(C) No. 14983/2019 (IV-A) SLP(C) No. 14972/2019 (IV-A) (FOR ADMISSION and I.R.)

6 SLP(C) No. 14991/2019 (IV-A) IA No. 151005/2019 - AMENDMENT IN CAUSE TITLE SLP(C) No. 15007/2019 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 15011/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 15021/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 15015/2019 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 15019/2019 (IV-A) (FOR ADMISSION and I.R. ) Diary No(s). 22008/2019 (IV-A) IA No. 109659/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 22955/2019 (IV-A) IA No. 110350/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 23141/2019 (IV-A) IA No. 114874/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 23147/2019 (IV-A) IA No. 104066/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 25126/2019 (IV-A) IA No. 112771/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 25321/2019 (IV-A) IA No. 114661/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 15523/2019 (IV-A) IA No. 192157/2019 - CONDONATION OF DELAY IN FILING IA No. 192158/2019 - CONDONATION OF DELAY IN REFILING/CURING THE DEFECTS SLP(C) No. 15801/2019 (IV-A) (FOR ADMISSION and I.R.) Diary No(s). 21305/2019 (IV-A) IA No. 103487/2019 - CONDONATION OF DELAY IN FILING IA No. 103490/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT Diary No(s). 21399/2019 (IV-A) IA No. 117263/2019 - CONDONATION OF DELAY IN FILING IA No. 117265/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 117267/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT

7 Diary No(s). 21498/2019 (IV-A) IA No. 129761/2019 - CONDONATION OF DELAY IN FILING IA No. 129762/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS Diary No(s). 22013/2019 (IV-A) IA No. 96728/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 22030/2019 (IV-A) IA No. 107746/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 22059/2019 (IV-A) IA No. 122856/2019 - CONDONATION OF DELAY IN FILING IA No. 122857/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS Diary No(s). 22126/2019 (IV-A) IA No. 113001/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 18595/2019 (IV-A) Diary No(s). 23113/2019 (IV-A) IA No. 119387/2019 - CONDONATION OF DELAY IN FILING IA No. 119388/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS Diary No(s). 23114/2019 (IV-A) IA No. 107538/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 23130/2019 (IV-A) IA No. 138131/2019 - CONDONATION OF DELAY IN FILING IA No. 138132/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS Diary No(s). 23146/2019 (IV-A) FOR EARLY HEARING APPLICATION ON IA 107218/2020 IA No. 106780/2019 - CONDONATION OF DELAY IN FILING IA No. 107218/2020 - EARLY HEARING APPLICATION IA No. 106781/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT Diary No(s). 23273/2019 (IV-A) IA No. 104694/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 23277/2019 (IV-A) IA No. 102259/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 25285/2019 (IV-A) IA No. 116834/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 26394/2019 (IV-A) IA No. 117018/2019 - CONDONATION OF DELAY IN FILING

8 Diary No(s). 26866/2019 (IV-A) IA No. 120756/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 26872/2019 (IV-A) IA No. 152253/2019 - CONDONATION OF DELAY IN FILING IA No. 152254/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 152256/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT Diary No(s). 26887/2019 (IV-A) IA No. 128274/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 27764/2019 (IV-A) IA No. 127765/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 27869/2019 (IV-A) IA No. 122390/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 28142/2019 (IV-A) IA No. 179773/2019 - CONDONATION OF DELAY IN FILING IA No. 179774/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 179775/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 28295/2019 (IV-A) IA No. 124039/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 29371/2019 (IV-A) IA No. 166591/2019 - CONDONATION OF DELAY IN FILING IA No. 166592/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS Diary No(s). 29375/2019 (IV-A) IA No. 142941/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 30481/2019 (IV-A) IA No. 151264/2019 - CONDONATION OF DELAY IN FILING IA No. 151266/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS Diary No(s). 31535/2019 (IV-B) IA No. 149947/2019 - CONDONATION OF DELAY IN FILING IA No. 149948/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT Diary No(s). 32026/2019 (IV-A) IA No. 151370/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 37058/2019 (IV-A) IA No. 173713/2019 - CONDONATION OF DELAY IN FILING IA No. 173716/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT

9 Diary No(s). 37550/2019 (XIV) IA No. 168908/2019 - CONDONATION OF DELAY IN FILING IA No. 168909/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT Diary No(s). 37556/2019 (XIV) IA No. 170791/2019 - CONDONATION OF DELAY IN FILING IA No. 170795/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT Diary No(s). 38765/2019 (XIV) IA No. 169968/2019 - CONDONATION OF DELAY IN FILING IA No. 169970/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT SLP(C) No. 3608/2020 (IX) Diary No(s). 1044/2020 (IX) IA No. 11717/2020 - CONDONATION OF DELAY IN FILING Diary No(s). 23893/2020 (XIV) (FOR ADMISSION and I.R. and IA No.128521/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 11067/2021 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 16534/2021 (IV-A) (FOR ADMISSION and I.R.) Diary No(s). 21096/2020 (XIV) (FOR ADMISSION and I.R. and IA No.120650/2020-CONDONATION OF DELAY IN FILING) Date : 15-11-2022 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MR. JUSTICE M.M. SUNDRESH For Parties : Mr. Balbir Singh, ASG Mr. Samarvir Singh,Adv. Mr. Naman Tandon, Adv. Mr. Prasenjeet Mohapatra, Adv. Ms. Monica Benjamin, Adv. Ms. Anu Sura, Adv. Mr. Rupesh Kumar, Adv. Mr. Rajat Nair, Adv. Mr. Shyam Gopal, Adv. Mr. Zoheb Hussain, Adv. Mr. Rupesh Kumar, Adv. Mr. Prahlad Singh, Adv. Mr. Raj Bahadur Yadav, AOR Mr. K.K.Chythanya, Sr. Advocate Mr. S.Sukumaran, Advocate

10 Mr. Anand Sukumar, Advocate Mr. Sharath S., Advocate Mr. Bhupesh Kumar Pathak, Advocate Mrs. Meera Mathur, AOR Mr. Ambhoj Kumar Sinha, AOR Mrs. Anil Katiyar, AOR Mr. Raj Bahadur Yadav, AOR Mr. Tarun Gulati, Sr. Adv. Mr. Kishore Kunal, AOR Mr. Parth, Adv. Mr. Manish Rastogi, Adv. Mr. Ankita Prakash, Adv. Mr. Akanksha Vigyan, Adv. Mrs. Anil Katiyar, AOR Mr. Senthil Jagadeesan, AOR Mr. Sajal Jain, Adv. Ms. Sonakshi Malhan, Adv. Ms. Remya Raj, Adv. Mr. K.K.Chythanya, Sr. Advocate Mr. Aakarshan Aditya, AOR Mr. Deepak Chopra, Adv. Mr. Rohan Khare, Adv. Mr. Priyam Bhatnagar, Adv. Mr. Harpreet Singh Ajmani, AOR Mr. Ajay Bohra, Sr. Adv. Mrs. Vanita Bhargava, Adv. Mr. Ajay Bhargava, Adv. Mr. Shantanu Chaturvedi, Adv. Mr. Prerna Singh, Adv. M/S. Khaitan & Co., AOR Mr. Himanshu S. Sinha, Adv. Mr. Bhuwan Dhoopar, Adv. Mr. Yash Varmani, Adv. Mr. Syed Jafar Alam, AOR Mr. Sanand Ramakrishnan, AOR Mr. Nageswar Rao, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. Shreyash Shah, Adv. Mr. Yatharth Singh, Adv. Ms. Archana Sahadeva, AOR Mr. Siddharth Raj Choudhary, Adv. Mr. G. C Srivastava, Adv.

11 Mr. Suvinay Dash, Adv. Mr. Kalrav Mehrotra, Adv. Ms. Runamoni Bhuyan, AOR Mr. S.Sukumaran, Advocate Mr. Anand Sukumar, AOR Mr. Sharath S., Advocate Mr. Bhupesh Kumar Pathak, Advocate Mr. Anand Sukumar, AOR Mr. H. Raghavendra Rao, AOR Mr. Shankey Agrawal, Adv. Mr. Harsh Shukla, Adv. Mr. Aditya Rathore, Adv. Ms. Shreya Wadhera, Adv. Ms. Meera Mathur, AOR Mr. Arvind P. Datar, Sr. Adv. Mr. T. Suryanarayan, Sr. Adv. Mr. Percy Pardiwala, Sr. Adv. Mr. Kunal Verma, AOR Mr. Yugandhara Pawar Jha, Adv. Ms. Tanmayee Rajkmar, Adv. Ms. Manasa Ananthan, Adv. Mr. Ashwin Nair, Adv. Ms. Mahima Goud, Adv. Mr. Sai Kiran, Adv. Ms. Lavanya Dhawan, Adv. Mr. Ritik Gupta, Adv. Mr. Ajay Vohra, Sr. Adv. Ms. Kavita Jha, AOR Mr. Anant Mann, Adv. Mr. Neeraj Jain, Adv. Mr. Udit Naresh, Adv. Mr. Aniket D. Agrawal, Adv. Mr. Rajeev Mishra, Adv. Mr. Sanand Ramakrishnan, Adv. Mr. Vishal Kalra, Adv. Mr. S. S. Tomar, Adv. Mr. Anil Kumar Gautam, AOR Mr Rohan Shah, Adv. Mr. Aurupdas Gupta, Adv. Mr. Rohan Thawani, Adv. Ms. Pooja Dhar, Adv. Mr. Hardeep Singh Anand, Adv. Mr. Pratul Pratap Singh, Adv. Mr. Mantavya Sharma, Adv. Mr. K.K.Chythanya, Sr. Adv.

12 Mr. S.Sukumaran, Adv. Mr. Anand Sukumar, Adv. Mr. Sharath S., Adv. Mr Bhupesh Kumar Pathak, Adv. Mrs. Meera Mathur, AOR Mr. Hardeep Singh Anand, AOR Mr. V. Balachandran, Adv. Mr. K.R. Vasudevan,Adv. Mr. Siddharth Naidu, Adv. M/s. KSN & Co., AOR Mr. Salil Kapoor, Adv. Ms. Ananya Kapoor, Adv. Mr. Sanat Kapoor, Adv. Mr. Sumit Lalchandani, Adv. Dr. Shaswat Bajpai, Adv. Mr. Vibhu Jain, Adv. Mr. Praveen Swarup, AOR Mr. Vivek Sarin, Adv. Mr. Dibya Prashant Singh, Adv. Mr. Satish C. Kaushik, Adv. Ms. Avnika Mishra, Adv. Mr. Aakarshan Aditya, AOR UPON hearing the counsel the Court made the following O R D E R SLP (C) Diary No. 25321/2019 : Delay condoned. The present Special Leave Petition stands dismissed on the ground of low tax effect as the same is below the monetary limit fixed by the CBDT to prefer an appeal before this Court. However, question of law, if any, is kept open. Liberty to revive the present Special Leave Petition, in case of difficulty, is granted. SLP (C) Diary No. 21096/2020: Delay condoned. It is reported that the tax assessment is with respect to the A.Y. 2010-11. The present Special Leave Petition stands dismissed on the ground of low tax effect as the same is below the monetary limit fixed by the CBDT to prefer an appeal before this Court. However, question of law, if any, is kept open.

13 Liberty to revive the present Special Leave Petition, in case of difficulty, is granted. SLP (C) Diary No. 25126/2019: De-Tag. List on 17.11.2022. Rest of the matters : Delay condoned. Amendment in Cause-title is allowed. We have heard Mr. Balbir Singh, learned ASG, appearing for the Revenue and Mr. Arvind Datar, Mr. Percy Pardiwalla, Mr. T. Suryanarayana, Mr. Ajay Vohra, Mr. Chythanya K.K., Mr. Tarun Gulati, Mr. Nageswar Rao and Mr. Rohan Shah, learned Senior Advocates/Advocates appearing on behalf of the respective- Assessees. Leave granted. Arguments concluded. Judgment reserved. It will be open for learned counsel appearing on behalf of the respective parties to file/submit short written submissions (not more than 2-3 pages), to be filed by 18.11.2022 and also to be sent on e-mail addresses shahmr2018@gmail.com and hmjmmsundresh@gmail.com (R. NATARAJAN) (NEETU SACHDEVA) (NISHA TRIPATHI) ASTT. REGISTRAR-cum-PS ASTT. REGISTRAR-cum-PS ASSISTANT REGISTRAR

1 ITEM NO.1 COURT NO.5 SECTION IV-A (Part-heard) S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 28652/2018 (Arising out of impugned final judgment and order dated 09-07-2018 in ITA No. 10/2011 passed by the High Court Of Karnataka At Bengaluru) SAP LABS INDIA PRIVATE LIMITED Petitioner(s) VERSUS INCOME TAX OFFICER CIRCLE 6 (1) (1) BANGALORE Respondent(s) IA No. 103464/2020 - APPLICATION FOR TAGGING/DETAGGING WITH Diary No(s). 1571/2019 (IV-A) FOR CONDONATION OF DELAY IN FILING ON IA 35109/2019 FOR CONDONATION OF DELAY IN REFILING ON IA 35110/2019 FOR CONDONATION OF DELAY IN FILING/REFILING SLP ON IA 35110/2019 FOR CONDONATION OF DELAY IN RE-FILING APPEAL ON IA 35110/2019 Diary No(s). 25119/2019 (XIV) IA No. 120124/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 28694/2018 (IV-A) SLP(C) No. 11672/2019 (IV-A) Diary No(s). 25313/2019 (IV-A) IA No. 168501/2019 - CONDONATION OF DELAY IN FILING IA No. 168502/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS SLP(C) No. 11071/2019 (IV-A) Diary No(s). 30692/2019 (IV-A) IA No. 149371/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 21406/2019 (IV-A) IA No. 114924/2019 - CONDONATION OF DELAY IN FILING IA No. 114925/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 29180/2018 (IV-A) FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 131089/2019

2 SLP(C) No. 33631/2018 (IV-A) SLP(C) No. 2641/2019 (IV-A) SLP(C) No. 3941/2019 (IV-A) Diary No(s). 1981/2019 (IV-A) IA No. 23054/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 6108/2019 (IV-A) SLP(C) No. 5361/2019 (IV-A) SLP(C) No. 5365/2019 (IV-A) IA No. 151014/2019 - AMENDMENT IN CAUSE TITLE) SLP(C) No. 6106/2019 (IV-A) SLP(C) No. 6104/2019 (IV-A) SLP(C) No. 5362/2019 (IV-A) SLP(C) No. 5364/2019 (IV-A) SLP(C) No. 6103/2019 (IV-A) SLP(C) No. 5366/2019 (IV-A) SLP(C) No. 7372/2019 (IV-A) SLP(C) No. 7369/2019 (IV-A) SLP(C) No. 7368/2019 (IV-A) SLP(C) No. 7374/2019 (IV-A) SLP(C) No. 8289/2019 (IV-A) IA No. 75679/2021 - WITHDRAWAL OF CASE / APPLICATION) SLP(C) No. 7367/2019 (IV-A) Diary No(s). 6037/2019 (IV-A) IA No. 35617/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 7376/2019 (IV-A) SLP(C) No. 7373/2019 (IV-A) Diary No(s). 5862/2019 (IV-A) IA No. 34663/2019 - CONDONATION OF DELAY IN FILING

3 SLP(C) No. 7366/2019 (IV-A) SLP(C) No. 7589/2019 (XIV) SLP(C) No. 8141/2019 (IV-A) IA No. 139872/2019 - AMENDMENT IN CAUSE TITLE) SLP(C) No. 8290/2019 (IV-A) SLP(C) No. 8140/2019 (IV-A) IA No. 41789/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT SLP(C) No. 8145/2019 (IV-A) SLP(C) No. 8139/2019 (IV-A) SLP(C) No. 8147/2019 (IV-A) Diary No(s). 7805/2019 (IV-A) IA No. 50093/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 9064/2019 (IV-A) Diary No(s). 7909/2019 (IV-A) IA No. 50975/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9066/2019 (IV-A) Diary No(s). 8914/2019 (IV-A) IA No. 51495/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8916/2019 (IV-A) IA No. 49740/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8921/2019 (IV-A) IA No. 49264/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9067/2019 (IV-A) SLP(C) No. 9072/2019 (IV-A) Diary No(s). 9014/2019 (IV-A) IA No. 48693/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9071/2019 (IV-A) IA No. 52746/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT SLP(C) No. 9070/2019 (IV-A) Diary No(s). 6043/2019 (IV-A) IA No. 47837/2019 - CONDONATION OF DELAY IN FILING)

4 Diary No(s). 8715/2019 (IV-A) IA No. 58283/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 8896/2019 (IV-A) IA No. 57478/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 8900/2019 (IV-A) IA No. 56125/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 8940/2019 (IV-A) IA No. 56456/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 9010/2019 (IV-A) IA No. 59769/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 9997/2019 (IV-A) IA No. 56445/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 10128/2019 (IV-A) IA No. 137364/2019 - AMENDMENT IN CAUSE TITLE SLP(C) No. 11670/2019 (IV-A) Diary No(s). 11608/2019 (IV-A) IA No. 57261/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 11671/2019 (IV-A) SLP(C) No. 12346/2019 (IV-A) Diary No(s). 11689/2019 (IV-A) IA No. 137367/2019 - AMENDMENT IN CAUSE TITLE IA No. 59430/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 11858/2019 (IV-A) IA No. 59669/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 11073/2019 (IV-A) SLP(C) No. 11074/2019 (IV-A) SLP(C) No. 11675/2019 (IV-A) SLP(C) No. 11676/2019 (IV-A) SLP(C) No. 11677/2019 (IV-A) SLP(C) No. 14973/2019 (IV-A) SLP(C) No. 14974/2019 (IV-A) SLP(C) No. 12344/2019 (IV-A)

5 SLP(C) No. 16209/2019 (IV-A) IA No. 72723/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT SLP(C) No. 11669/2019 (IV-A) SLP(C) No. 14976/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 16211/2019 (IV-A) SLP(C) No. 14978/2019 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 16212/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 14980/2019 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 16216/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 12348/2019 (IV-A) SLP(C) No. 14982/2019 (IV-A) IA No. 84209/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT Diary No(s). 15505/2019 (IV-A) IA No. 76574/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 15762/2019 (IV-A) IA No. 76192/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 14992/2019 (IV-A) IA No. 84444/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14996/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 14997/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 14990/2019 (IV-A) SLP(C) No. 15005/2019 (IV-A) IA No. 102452/2020 - AMENDMENT IN CAUSE TITLE IA No. 23449/2020 - APPLICATION FOR PERMISSION SLP(C) No. 15006/2019 (IV-A) (FOR ADMISSION and I.R.)

6 SLP(C) No. 16205/2019 (IV-A) Diary No(s). 13607/2019 (IV-A) IA No. 114944/2019 - CONDONATION OF DELAY IN FILING IA No. 114945/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS SLP(C) No. 14979/2019 (IV-A) IA No. 88833/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT SLP(C) No. 14983/2019 (IV-A) SLP(C) No. 14972/2019 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 14991/2019 (IV-A) IA No. 151005/2019 - AMENDMENT IN CAUSE TITLE SLP(C) No. 15007/2019 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 15011/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 15021/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 15015/2019 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 15016/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 15019/2019 (IV-A) (FOR ADMISSION and I.R. ) Diary No(s). 22008/2019 (IV-A) IA No. 109659/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 22955/2019 (IV-A) IA No. 110350/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 23141/2019 (IV-A) IA No. 114874/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 23147/2019 (IV-A) IA No. 104066/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 25126/2019 (IV-A) IA No. 112771/2019 - CONDONATION OF DELAY IN FILING

7 Diary No(s). 25321/2019 (IV-A) IA No. 114661/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 16208/2019 (IV-A) (FOR ADMISSION and I.R. ) Diary No(s). 15523/2019 (IV-A) IA No. 192157/2019 - CONDONATION OF DELAY IN FILING IA No. 192158/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS SLP(C) No. 15801/2019 (IV-A) (FOR ADMISSION and I.R.) Diary No(s). 21305/2019 (IV-A) IA No. 103487/2019 - CONDONATION OF DELAY IN FILING IA No. 103490/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT Diary No(s). 21399/2019 (IV-A) IA No. 117263/2019 - CONDONATION OF DELAY IN FILING IA No. 117265/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 117267/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT Diary No(s). 21498/2019 (IV-A) IA No. 129761/2019 - CONDONATION OF DELAY IN FILING IA No. 129762/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS Diary No(s). 22013/2019 (IV-A) IA No. 96728/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 22030/2019 (IV-A) IA No. 107746/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 22059/2019 (IV-A) IA No. 122856/2019 - CONDONATION OF DELAY IN FILING IA No. 122857/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS Diary No(s). 22126/2019 (IV-A) IA No. 113001/2019 - CONDONATION OF DELAY IN FILING SLP(C) No. 18595/2019 (IV-A) Diary No(s). 23113/2019 (IV-A) IA No. 119387/2019 - CONDONATION OF DELAY IN FILING IA No. 119388/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS)

8 Diary No(s). 23114/2019 (IV-A) IA No. 107538/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 23130/2019 (IV-A) IA No. 138131/2019 - CONDONATION OF DELAY IN FILING IA No. 138132/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 23146/2019 (IV-A) IA No. 106780/2019 - CONDONATION OF DELAY IN FILING IA No. 107218/2020 - EARLY HEARING APPLICATION IA No. 106781/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 23273/2019 (IV-A) IA No. 104694/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 23277/2019 (IV-A) IA No. 102259/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 25285/2019 (IV-A) IA No. 116834/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 26394/2019 (IV-A) IA No. 117018/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 26866/2019 (IV-A) IA No. 120756/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 26872/2019 (IV-A) IA No. 152253/2019 - CONDONATION OF DELAY IN FILING IA No. 152254/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 152256/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 26887/2019 (IV-A) IA No. 128274/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 27764/2019 (IV-A) IA No. 127765/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 27869/2019 (IV-A) IA No. 122390/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 28142/2019 (IV-A) IA No. 179773/2019 - CONDONATION OF DELAY IN FILING IA No. 179774/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 179775/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

9 Diary No(s). 28295/2019 (IV-A) IA No. 124039/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 28300/2019 (IV-A) IA No. 124129/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 29371/2019 (IV-A) IA No. 166591/2019 - CONDONATION OF DELAY IN FILING IA No. 166592/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS Diary No(s). 29375/2019 (IV-A) IA No. 142941/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 30481/2019 (IV-A) IA No. 151264/2019 - CONDONATION OF DELAY IN FILING IA No. 151266/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 31535/2019 (IV-B) IA No. 149947/2019 - CONDONATION OF DELAY IN FILING IA No. 149948/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT Diary No(s). 32026/2019 (IV-A) IA No. 151370/2019 - CONDONATION OF DELAY IN FILING Diary No(s). 37058/2019 (IV-A) IA No. 173713/2019 - CONDONATION OF DELAY IN FILING IA No. 173716/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT Diary No(s). 37550/2019 (XIV) IA No. 168908/2019 - CONDONATION OF DELAY IN FILING IA No. 168909/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT Diary No(s). 37556/2019 (XIV) IA No. 170791/2019 - CONDONATION OF DELAY IN FILING IA No. 170795/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT Diary No(s). 38765/2019 (XIV) IA No. 169968/2019 - CONDONATION OF DELAY IN FILING IA No. 169970/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT SLP(C) No. 3608/2020 (IX) Diary No(s). 1044/2020 (IX) IA No. 11717/2020 - CONDONATION OF DELAY IN FILING

10 Diary No(s). 23893/2020 (XIV) (FOR ADMISSION and I.R. and IA No.128521/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 11067/2021 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 16534/2021 (IV-A) (FOR ADMISSION and I.R.) Diary No(s). 21096/2020 (XIV) (FOR ADMISSION and I.R. and IA No.120650/2020-CONDONATION OF DELAY IN FILING) Date : 10-11-2022 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MR. JUSTICE M.M. SUNDRESH For Parties: Mr. D. Nageswar Rao, Adv. Mr. Ambhoj Kumar Sinha, AOR Ms. Deepika Agarwal, Adv. Mr. K.K. Chythanya, Sr. Adv. Mr. Sharath S., Adv. Mr. S. Sukumaran, Adv. Mr. Anand Sukumar, AOR Mr. Bhupesh Kumar Pathak, Adv. Ms. Meera Mathur, AOR Mr. Balbir Singh, ASG Mr. Zoheb Hossain, Adv. Mr. Rajat Nair, Adv. Mr. Rupesh Kumar, Adv. Mr. Shyam Gopal, Adv. Mr. Prahlad Singh, Adv. Mr. Samarvir Singh, Adv. Ms. Monica Benjamin, Adv. Mr. Naman Tandon, Adv. Mr. Prasenjeet Mohapatra, Adv. Mrs. Anil Katiyar, AOR Mr. Raj Bahadur Yadav, AOR Mr. Ajay Vohra, Sr. Adv. Mr. Rajeev Mishra, Adv. Mr. Sanand Ramakrishnan, AOR Ms. Archana Sahadeva, AOR Mr. G.C. Srivastava, Adv. Mr. Suvinay Dash, Adv. Mr. Piyush Sachdev, Adv.

11 Ms. Runamoni Bhuyan, AOR Mr. Percy Pardiwala, Sr. Adv. Mr. Mukesh Butani, Adv. Mr. Madhur Agarwal, Adv. Mr. H. Raghavendra Rao, AOR Mr. Shankey Agrawal, Adv. Mr. Harsh Shukla, Adv. Mr. Aditya Rathore, Adv. Ms. Shreya Wadhera, Adv. Mr. Arvind Datar, Sr. Adv. Mr. Percy Pardiwala, Sr. Adv. Mr. T. Suryanarayana, Sr. Adv. Mr. Kunal Verma, AOR Mrs. Yugandhara Pawar Jha, Adv. Ms. Tanmayee Raj Kumar, Adv. Ms. Manasa Ananthan, Adv. Mr. Ashwin Nair, Adv. Ms. Mahima Goud, Adv. Ms. Lavanya Dhawan, Adv. Mr. Ritik Gupta, Adv. Mr. Sai Kiran, Adv. Mr. Ajay Vohra, Sr. Adv. Ms. Kavita Jha, AOR Mr. Udit Naresh, Adv. Mr. Anant Mann, Adv. Mr. Aurupdas Gupta, Adv. Mr. Hardeep Singh Anand, AOR Mr. V. Balachandran, Adv. Mr. K. R. Vasudevan, adv. Mr. Siddharth Naidu, Adv. M/s. KSN & Co., AOR Mr. Salil Kapoor, Adv. Ms. Ananya Kapoor, Adv. Mr. Sumit Lalchandani, Adv. Mr. Sanat Kapoor, Adv. Mr. Vibhu Jain, Adv. Mrs. Mini Gangadharan, Adv. Mr. Praveen Swarup, AOR Mr. Tarun Gulati, Sr. Adv. Mr. Parth, Adv. Mr. Kishore Kunal, AOR Mr. Senthil Jagadeesan, AOR Ms. Sonakshi Malhan, Adv. Mr. Sajal Jain, Adv.

12 Ms. Remya Raj, Adv. Mr. R. Vivek Sarin, Adv. Mr. Dibya Prashant Singh, Adv. Mr. Satish C. Kaushik, Adv. Ms. Avnika Mishra, Adv. Mr. Aakarshan Aditya, AOR Mr. Deepak Chopra, Adv. Mr. Harpreet Singh Ajmani, AOR Mr. Priyam Bhatnagar, Adv. Mr. Ajay Vohra, Sr. Adv. Mrs. Vanita Bhargava, Adv. Mr. Ajay Bhargava, Adv. Ms. Prerna Singh, Adv. M/s. Khaitan & Co., AOR Mr. Himanshu S. Sinha, Adv. Mr. Yash Varmani, Adv. Mr. Bhuwan Dhoopan, Adv. Mr. Syed Jafar Alam, AOR Mr. Percival Billimoria Esq., Sr. Adv. Mr. Rajendra Singhvi, Adv Mr. R.P. Tolani, Adv. Mr. Suresh Tolani, Adv. Mr. Darpan Kirpalani, Adv. Miss. Arundhati Chakraborty, Adv. Mr. T.R.B. Sivakumar, AOR Mr. Rohan Shah, Adv. Mr. Rohan Thawani, Adv. Ms. Pooja Dhar, Adv. Mr. Hardeep Singh Anand, Adv. Mr. Pratul Pratap Singh, Adv. Mr. Mantavya Sharma, Adv. Mr. Vishal Kalra, Adv. Mr. S.S. Tomar, Adv. Mr. Ankit Sahni, Adv. Mr. Percival Billimoria, Sr. Adv. Ms. Rachita Sood, Adv. Mr. Rajender Singhvi, AOR Ms. Aakriti Dhawan, Adv. Mr. Parmatma Singh, AOR

13 UPON hearing the counsel the Court made the following O R D E R SLP(C) No. 7366/2019 & SLP (C) Diary No. 28300-2019 : Delay condoned. Learned counsel appearing on behalf of the respondents have stated at the Bar that the dispute between the parties is settled under the Direct Tax Vivad se Vishwas Act , 2020. They have also stated at the Bar that, in fact, the Certificate has also been issued in favour of the Assessees. In that view of the matter, the present Special Leave Petitions stand disposed of. Liberty to revive the present Special Leave Petitions, in case of difficulty, is granted. Pending applications shall also stand disposed of. SLP (C) Nos. 7376/2019, 11676/2019, 15005/2019, 15016/2019 & 16208/2019: All these Special Leave Petitions are dismissed on the ground of low tax effect as the same are below the monetary limit fixed by the CBDT to prefer an appeal before this Court. However, the question of law is kept open. Pending applications shall stand disposed of. Rest of the matters : Heard in part. List for further arguments on 15.11.2022 as part-heard. (R. NATARAJAN) (NEETU SACHDEVA) (NISHA TRIPATHI) ASTT. REGISTRAR-cum-PS ASTT. REGISTRAR-cum-PS ASSISTANT REGISTRAR

ITEM NO.38 COURT NO.6 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition for Special Leave to Appeal (C) No. 28652/2018 (Arising out of impugned final judgment and order dated 09-07-2018 in ITA No. 10/2011 passed by the High Court of Karnataka at Bengaluru) SAP LABS INDIA PRIVATE LIMITED Petitioner(s) VERSUS INCOME TAX OFFICER CIRCLE 6 (1) (1) BANGALORE Respondent(s) (IA No. 103464/2020 - APPLICATION FOR TAGGING/DETAGGING) WITH Diary No(s). 1571/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 35109/2019 FOR CONDONATION OF DELAY IN REFILING ON IA 35110/2019 FOR CONDONATION OF DELAY IN FILING/REFILING SLP ON IA 35110/2019 FOR CONDONATION OF DELAY IN RE-FILING APPEAL ON IA 35110/2019 IA No. 35109/2019 - CONDONATION OF DELAY IN FILING IA No. 35110/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 25119/2019 (XIV) (FOR CONDONATION OF DELAY IN FILING ON IA 120124/2019 IA No. 120124/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 28694/2018 (IV-A) SLP(C) No. 11672/2019 (IV-A) Diary No(s). 25313/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 168501/2019 FOR CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ON IA 168502/2019 IA No. 168501/2019 - CONDONATION OF DELAY IN FILING IA No. 168502/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 11071/2019 (IV-A) Diary No(s). 30692/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 149371/2019 IA No. 149371/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 21406/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 114924/2019 contd..

- 2 - FOR CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ON IA 114925/2019 IA No. 114924/2019 - CONDONATION OF DELAY IN FILING IA No. 114925/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 29180/2018 (IV-A) ( FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 131089/2019 IA No. 131089/2019 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) SLP(C) No. 33631/2018 (IV-A) (FOR ADMISSION) SLP(C) No. 2641/2019 (IV-A) SLP(C) No. 3941/2019 (IV-A) Diary No(s). 1981/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.23054/2019-CONDONATION OF DELAY IN FILING IA No. 23054/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 6108/2019 (IV-A) SLP(C) No. 5361/2019 (IV-A) SLP(C) No. 5365/2019 (IV-A) ( FOR AMENDMENT IN CAUSE TITLE ON IA 151014/2019 IA No. 151014/2019 - AMENDMENT IN CAUSE TITLE) SLP(C) No. 6106/2019 (IV-A) SLP(C) No. 6104/2019 (IV-A) SLP(C) No. 5362/2019 (IV-A) SLP(C) No. 5364/2019 (IV-A) SLP(C) No. 6103/2019 (IV-A) SLP(C) No. 5366/2019 (IV-A) SLP(C) No. 7372/2019 (IV-A) SLP(C) No. 7369/2019 (IV-A) SLP(C) No. 7368/2019 (IV-A) SLP(C) No. 7374/2019 (IV-A) contd..

- 3 - SLP(C) No. 8289/2019 (IV-A) (IA No. 75679/2021 - WITHDRAWAL OF CASE / APPLICATION) SLP(C) No. 7367/2019 (IV-A) Diary No(s). 6037/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 35617/2019 IA No. 35617/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 7376/2019 (IV-A) SLP(C) No. 7373/2019 (IV-A) Diary No(s). 5862/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 34663/2019 IA No. 34663/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 7366/2019 (IV-A) SLP(C) No. 7589/2019 (XIV) SLP(C) No. 8141/2019 (IV-A) ( FOR AMENDMENT IN CAUSE TITLE ON IA 139872/2019 IA No. 139872/2019 - AMENDMENT IN CAUSE TITLE) SLP(C) No. 8290/2019 (IV-A) SLP(C) No. 8140/2019 (IV-A) (IA FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 41789/2019 IA No. 41789/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 8145/2019 (IV-A) SLP(C) No. 8139/2019 (IV-A) SLP(C) No. 8147/2019 (IV-A) Diary No(s). 7805/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 50093/2019 IA No. 50093/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9064/2019 (IV-A) Diary No(s). 7909/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 50975/2019 IA No. 50975/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9066/2019 (IV-A) contd..

- 4 - Diary No(s). 8914/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 51495/2019 IA No. 51495/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8916/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 49740/2019 IA No. 49740/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8921/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 49264/2019 IA No. 49264/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9067/2019 (IV-A) SLP(C) No. 9072/2019 (IV-A) Diary No(s). 9014/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 48693/2019 IA No. 48693/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9071/2019 (IV-A) (IA FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 52746/2019 IA No. 52746/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 9070/2019 (IV-A) Diary No(s). 6043/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 47837/2019 IA No. 47837/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8715/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 58283/2019 IA No. 58283/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8896/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 57478/2019 IA No. 57478/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8900/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 56125/2019 IA No. 56125/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8940/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 56456/2019 IA No. 56456/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 9010/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 59769/2019 IA No. 59769/2019 - CONDONATION OF DELAY IN FILING) contd..

- 5 - Diary No(s). 9997/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 56445/2019 IA No. 56445/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 10128/2019 (IV-A) (FOR AMENDMENT IN CAUSE TITLE ON IA 137364/2019 IA No. 137364/2019 - AMENDMENT IN CAUSE TITLE) SLP(C) No. 11670/2019 (IV-A) Diary No(s). 11608/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 57261/2019 IA No. 57261/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 11671/2019 (IV-A) SLP(C) No. 12346/2019 (IV-A) Diary No(s). 11689/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 59430/2019 FOR AMENDMENT IN CAUSE TITLE ON IA 137367/2019 IA No. 137367/2019 - AMENDMENT IN CAUSE TITLE IA No. 59430/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 11858/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 59669/2019 IA No. 59669/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 11073/2019 (IV-A) SLP(C) No. 11074/2019 (IV-A) SLP(C) No. 11675/2019 (IV-A) SLP(C) No. 11676/2019 (IV-A) SLP(C) No. 11677/2019 (IV-A) SLP(C) No. 14973/2019 (IV-A) SLP(C) No. 14974/2019 (IV-A) (FOR ADMISSION) SLP(C) No. 12344/2019 (IV-A) SLP(C) No. 16209/2019 (IV-A) (IA FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 72723/2019 IA No. 72723/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 11669/2019 (IV-A) contd..

- 6 - SLP(C) No. 14976/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 16211/2019 (IV-A) SLP(C) No. 14978/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 16212/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 14980/2019 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 16216/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 12348/2019 (IV-A) SLP(C) No. 14982/2019 (IV-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 84209/2019 IA No. 84209/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 15505/2019 (IV-A) (IA CONDONATION OF DELAY IN FILING ON IA 76574/2019 IA No. 76574/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 15762/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 76192/2019 IA No. 76192/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 14992/2019 (IV-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 84444/2019 IA No. 84444/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14996/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 14997/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 14990/2019 (IV-A) SLP(C) No. 15005/2019 (IV-A) (FOR FOR APPLICATION FOR PERMISSION ON IA 23449/2020 FOR AMENDMENT IN CAUSE TITLE ON IA 102452/2020 IA No. 102452/2020 - AMENDMENT IN CAUSE TITLE IA No. 23449/2020 - APPLICATION FOR PERMISSION) contd..

- 7 - SLP(C) No. 15006/2019 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 16205/2019 (IV-A) Diary No(s). 13607/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 114944/2019 FOR CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ON IA 114945/2019 IA No. 114944/2019 - CONDONATION OF DELAY IN FILING IA No. 114945/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 14979/2019 (IV-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 88833/2019 IA No. 88833/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14983/2019 (IV-A) SLP(C) No. 14972/2019 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 14991/2019 (IV-A) (FOR AMENDMENT IN CAUSE TITLE ON IA 151005/2019 IA No. 151005/2019 - AMENDMENT IN CAUSE TITLE) SLP(C) No. 15007/2019 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 15011/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 15021/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 15015/2019 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 15016/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 15019/2019 (IV-A) (FOR ADMISSION and I.R. ) Diary No(s). 22008/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 109659/2019 IA No. 109659/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 22955/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 110350/2019 contd..

- 8 - IA No. 110350/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 23141/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 114874/2019 IA No. 114874/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 23147/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 104066/2019 IA No. 104066/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 25126/2019 (IV-A) (IA CONDONATION OF DELAY IN FILING ON IA 112771/2019 IA No. 112771/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 25321/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 114661/2019 IA No. 114661/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 16208/2019 (IV-A) (FOR ADMISSION and I.R. ) Diary No(s). 15523/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 192157/2019 FOR CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ON IA 192158/2019 IA No. 192157/2019 - CONDONATION OF DELAY IN FILING IA No. 192158/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 15801/2019 (IV-A) (FOR ADMISSION and I.R.) Diary No(s). 21305/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 103487/2019 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 103490/2019, IA No. 103487/2019 - CONDONATION OF DELAY IN FILING IA No. 103490/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 21399/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 117263/2019 FOR CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ON IA 117265/2019 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 117267/2019 IA No. 117263/2019 - CONDONATION OF DELAY IN FILING IA No. 117265/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 117267/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) contd..

- 9 - Diary No(s). 21498/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 129761/2019 FOR CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ON IA 129762/2019 IA No. 129761/2019 - CONDONATION OF DELAY IN FILING IA No. 129762/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 22013/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 96728/2019 IA No. 96728/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 22030/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 107746/2019 IA No. 107746/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 22059/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 122856/2019 FOR CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ON IA 122857/2019 IA No. 122856/2019 - CONDONATION OF DELAY IN FILING IA No. 122857/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 22126/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 113001/2019 IA No. 113001/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 18595/2019 (IV-A) Diary No(s). 23113/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 119387/2019 FOR CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ON IA 119388/2019 IA No. 119387/2019 - CONDONATION OF DELAY IN FILING IA No. 119388/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 23114/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 107538/2019 IA No. 107538/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 23130/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 138131/2019 FOR CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ON IA 138132/2019 IA No. 138131/2019 - CONDONATION OF DELAY IN FILING IA No. 138132/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 23146/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 106780/2019 contd..

- 10 - FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 106781/2019 FOR EARLY HEARING APPLICATION ON IA 107218/2020 IA No. 106780/2019 - CONDONATION OF DELAY IN FILING IA No. 107218/2020 - EARLY HEARING APPLICATION IA No. 106781/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 23273/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 104694/2019 IA No. 104694/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 23277/2019 (IV-A) (FOR ONDONATION OF DELAY IN FILING ON IA 102259/2019 IA No. 102259/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 25285/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 116834/2019 IA No. 116834/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 26394/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 117018/2019 IA No. 117018/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 26866/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 120756/2019 IA No. 120756/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 26872/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 152253/2019 FOR CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ON IA 152254/2019 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 152256/2019 IA No. 152253/2019 - CONDONATION OF DELAY IN FILING IA No. 152254/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 152256/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 26887/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 128274/2019 IA No. 128274/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 27764/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 127765/2019 IA No. 127765/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 27869/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 122390/2019 IA No. 122390/2019 - CONDONATION OF DELAY IN FILING) contd..

- 11 - Diary No(s). 28142/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 179773/2019 FOR CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ON IA 179774/2019 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 179775/2019 IA No. 179773/2019 - CONDONATION OF DELAY IN FILING IA No. 179774/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 179775/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 28295/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 124039/2019 IA No. 124039/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 28300/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 124129/2019 IA No. 124129/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 29371/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 166591/2019 FOR CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ON IA 166592/2019 IA No. 166591/2019 - CONDONATION OF DELAY IN FILING IA No. 166592/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 29375/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 142941/2019 IA No. 142941/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 30481/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 151264/2019 FOR CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ON IA 151266/2019 IA No. 151264/2019 - CONDONATION OF DELAY IN FILING IA No. 151266/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 31535/2019 (IV-B) (FOR CONDONATION OF DELAY IN FILING ON IA 149947/2019 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 149948/2019 IA No. 149947/2019 - CONDONATION OF DELAY IN FILING IA No. 149948/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 32026/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 151370/2019 IA No. 151370/2019 - CONDONATION OF DELAY IN FILING) contd..

- 12 - Diary No(s). 37058/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 173713/2019 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 173716/2019 IA No. 173713/2019 - CONDONATION OF DELAY IN FILING IA No. 173716/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 37550/2019 (XIV) (FOR ADMISSION and I.R. and IA No.168908/2019-CONDONATION OF DELAY IN FILING and IA No.168909/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 168908/2019 - CONDONATION OF DELAY IN FILING IA No. 168909/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 37556/2019 (XIV) (FOR CONDONATION OF DELAY IN FILING ON IA 170791/2019 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 170795/2019 IA No. 170791/2019 - CONDONATION OF DELAY IN FILING IA No. 170795/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 38765/2019 (XIV) (FOR CONDONATION OF DELAY IN FILING ON IA 169968/2019 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 169970/2019 IA No. 169968/2019 - CONDONATION OF DELAY IN FILING IA No. 169970/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 3608/2020 (IX) Diary No(s). 1044/2020 (IX) (FOR CONDONATION OF DELAY IN FILING ON IA 11717/2020 IA No. 11717/2020 - CONDONATION OF DELAY IN FILING) Diary No(s). 23893/2020 (XIV) (FOR ADMISSION and I.R. and IA No.128521/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 11067/2021 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 16534/2021 (IV-A) (FOR ADMISSION and I.R.) Diary No(s). 21096/2020 (XIV) (FOR ADMISSION and I.R. and IA No.120650/2020-CONDONATION OF DELAY IN FILING) contd..

- 13 - Date : 03-11-2022 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MR. JUSTICE M.M. SUNDRESH For Parties Mr. Ambhoj Kumar Sinha, AOR Mr. K.K.Chythanya, Sr. Adv Mr. S. Sukumaran, Adv Mr. Sharath S., Adv Mr. Anand Sukumar, Adv Mr Bhupesh Kumar Pathak, Adv Ms. Meera Mathur, AOR Mr. Balbir Singh, ASG Mr. Zoheb Hossain, Adv. Mr. Rajat Nair, Adv. Mr. Rupesh Kumar, Adv. Mr. Shyam Gopal, Adv. Mr. Samarvir Singh, Adv. Ms. Monica Benjamin, Adv. Mr. Naman Tandon, Adv. Mr. Prasenjeet Mohapatra, Adv. Mrs. Anil Katiyar, AOR Mr. Raj Bahadur Yadav, AOR Mr. Ajay Vohra, Sr. Adv. Mr. Rajeev Mishra, Adv. Mr. Sanand Ramakrishnan, AOR Mr. Nageswar Rao, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. Akshay Uppal, Adv. Ms. Archana Sahadeva, AOR Mr. G.C. Srivastava, Adv. Mr. Suvinay Dash, Adv. Mr. Piyush Sachdev, Adv. Mr. Kalrav Mehrotra, Adv. Ms. Runamoni Bhuyan, AOR Mr. Anand Sukumar, AOR Mr. Percy Pardiwala, Sr. Adv. Mr. Mukesh Butani, Adv. Mr. H. Raghavendra Rao, AOR Mr. Shankey Agrawal, Adv. Mr. Harsh Shukla, Adv. Mr. Aditya Rathore, Adv. Ms. Shreya Wadhera, Adv. contd..

- 14 - Ms. Meera Mathur, AOR Mr. Arvind Datar, Sr. Adv. Mr. T. Suryanarayana, Sr. Adv. Mr. Percy Pardiwala, Sr. Adv. Mr. Kunal Verma, AOR Ms. Yugandhara Pawar Jha, Adv. Ms. Tanmayee Raj Kumar, Adv. Ms. Manasa Ananthan, Adv. Mr. Ashwin Nair, Adv. Ms. Mahima Goud, Adv. Ms. Lavanya Dhawan, Adv. Mr. Sai Kiran, Adv. Mr. Ritik Gupta, Adv. Mr. Puneet Khanna, Adv. Mr. Ajay Vohra, Sr. Adv. Ms. Kavita Jha, AOR Mr. Udit Naresh, Adv. Mr. Anant Mann, Adv. Mr. Hardeep Singh Anand, AOR Mr. V. Balachandran, Adv. Mr. K. R. Vasudevan, adv. Mr. Siddharth Naidu, Adv. M/S. Ksn & Co., AOR Mr. Praveen Swarup, AOR Mr. Tarun Gulati, Sr. Adv. Mr. Kishore Kunal, AOR Mr. Parth, Adv. Mr. Senthil Jagadeesan, AOR Ms. Remya Raj, Adv. Ms. Sonakshi, Adv. Mr. Sajal Jain, Adv. MR. R. VIVEK SARIN, ADV. MR. DIBYA PRASHANT SINGH, ADV. MS. AVNIKA MISHRA, ADV. MR. SATISH C. KAUSHIK, ADV. Mr. Vivek Sarin, Adv. Mr. Satish C. Kaushik, Adv. Ms. Avnika Mishra, Adv. Mr. Aakarshan Aditya, AOR Mr. Deepak Chopra, Adv. Mr. Priyam Bhatnagar, Adv. contd..

- 15 - Mr. Harpreet Singh Ajmani, AOR Mr. Ajay Bohra, Sr. Adv. Mrs. Vanita Bhargava, Adv. Mr.Ajay Bhargava, Adv. Ms. Prerna Singh, Adv. M/S. Khaitan & Co., AOR Mr. Himanshu S. Sinha, Adv. Mr. Yash Varmani, Adv. Mr. Bhuwan Dhoopan, Adv. Mr. Syed Jafar Alam, AOR Mr. Rajendra Singhvi, Adv Mr. R.P. Tolani, Adv. Mr. Suresh Tolani, Adv. Mr. Darpan Kirpalani, Adv. Miss. Arundhati Chakraborty, Adv. Mr. T.R.B. SIVAKUMAR, AOR Mr. Rohan Shah, Adv. Mr. Rohan Thawani, Adv. Ms. Pooja Dhar, Adv. Mr. Hardeep Singh Anand, Adv. Mr. Pratul Pratap Singh, Adv. Mr. Mantavya Sharma, Adv. Mr. Vishal Kalra, Adv. Mr. Ankit Sahni, Adv. UPON hearing the counsel the Court made the following O R D E R Learned counsel appearing on behalf of some of the Assessees have made their submissions. Mr. Balbir Singh, learned ASG appearing on behalf of the Revenue is on his legs when the Court rose for the day leaving the matters as part heard. For the time being, put up on 10.11.2022 as part- heard. (NEETU SACHDEVA) (NISHA TRIPATHI) ASTT. REGISTRAR-cum-PS ASSISTANT REGISTRAR

ITEM NO.3 COURT NO.15 SECTION XIV S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No. 21096/2020 (Arising out of impugned final judgment and order dated 07-08-2019 in ITA No. 414/2018 passed by the High Court of Delhi at New Delhi) PR. COMMISSIONER OF INCOME TAX 4 Petitioner(s) VERSUS SYMPHONY MARKETING SOLUTIONS INDIA PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.120650/2020-CONDONATION OF DELAY IN FILING ) Date : 12-09-2022 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ANIRUDDHA BOSE HON'BLE MR. JUSTICE VIKRAM NATH For Petitioner(s) Mr. Vikramjit Banerjee, Ld. ASG Mr. B.K. Satija, Adv. Mr. Manish Pushkarna, Adv. Mr. Mohd Akhil, Adv. Mr. Prashant Singh, Adv. Mr. Raghav Sharma, Adv. Mr. Sidddhartha Sinha, Adv. Mr. Tathagat Sharma, Adv. Mr. Raj Bahadur Yadav, AOR Mr. Anil Katiyar, AOR For Respondent(s) Mr. Harpreet Singh Ajmani, AOR UPON hearing the counsel the Court made the following O R D E R List this matter along with SLP (C) Dy. NO. 25119 of 2019. (NEETA SAPRA) (BEENA JOLLY) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.5 Court 5 (Video Conferencing) SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s).16534/2021 (Arising out of impugned final judgment and order dated 19-04-2021 in ITA No. 743/2018 passed by the High Court Of Karnataka At Bengaluru) PR. COMMISSIONER OF INCOME TAX 7 & ANR. Petitioner(s) VERSUS M/S UAE EXCHANGE AND FINANCIAL SERVICES LIMITED Respondent(s) Date : 29-10-2021 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE L. NAGESWARA RAO HON'BLE MR. JUSTICE B.R. GAVAI For Petitioner(s) Mr. Vikramjit Banerjee, Ld ASG Mr. Nachiketa Joshi Adv Mr. P.V.Yogeswaran Adv. Mr. Manish Pushkarna Adv. Ms. Swarupama Chaturvedi Adv. Mr. Raj Bahadur Yadav, AOR For Respondent(s) Mr. Anand Sukumar, AOR Mr. S. Sukumaran, Adv. Mr. Bhupesh Pathak, Adv. Mr. Manoj V George, Adv. Mr. Saurabh Luthra, Adv. Ms. Bhavika, Adv. Ms. Philomena Thomas, Adv. UPON hearing the counsel the Court made the following O R D E R Issue notice. Tag with SLP (Civil) No.28652/2018. (Geeta Ahuja) (Anand Prakash) Court Master Court Master

ITEM NO.3 Court 5 (Video Conferencing) SECTION XIV S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s).23893/2020 (Arising out of impugned final judgment and order dated 19-07-2019 in ITA No.665/2019 passed by the High Court Of Delhi At New Delhi) THE PRINCIPAL COMMISSIONER OF INCOME TAX 3 Petitioner(s) VERSUS FLUOR DANIEL INDIA PVT. LTD. Respondent(s) (IA No.128521/2020-CONDONATION OF DELAY IN FILING ) Date : 13-08-2021 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE L. NAGESWARA RAO HON'BLE MR. JUSTICE ANIRUDDHA BOSE For Petitioner(s) Mr. Vikramjit Banerjee, ASG Mr. Rupesh Kumar, Adv. Mr. Siddhant Kohli, Adv. Ms. Priyanka Das, Adv. Mr. Raj Bahadur Yadav, Adv Ms. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice on the application for condonation of delay as well as on Special Leave Petition. List along with SLP(C)No.28652 of 2018. (B.Parvathi) (Anand Prakash) Court Master Court Master

ITEM NO.19 Court 2 (Video Conferencing) SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 11067/2021 (Arising out of impugned final judgment and order dated 20-01-2021 in ITA No. 918/2017 passed by the High Court Of Karnataka At Bengaluru) PRINCIPAL COMMISSIONER OF INCOME TAX 4 & ANR. Petitioner(s) VERSUS M/S MPHASIS LTD. Respondent(s) (FOR ADMISSION and I.R.) Date : 06-08-2021 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE B.R. GAVAI For Petitioner(s) Mr. Balbir Singh, ASG Mr. Shyam Gopal, Adv. Ms. Chinmayee Chandra, Adv. Ms. Gargi Khanna, Adv. Ms. Niranjana Singh, Adv. Mr. Raj Bahadur Yadav, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice. Tag with SLP (C) No. 14972 of 2019. (JAYANT KUMAR ARORA) (NISHA TRIPATHI) COURT MASTER BRANCH OFFICER

1 ITEM NO.8 Court 6 (Video Conferencing) SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 28652/2018 (Arising out of impugned final judgment and order dated 09-07-2018 in ITA No. 10/2011 passed by the High Court Of Karnataka At Bengaluru) SAP LABS INDIA PRIVATE LIMITED Petitioner(s) VERSUS INCOME TAX OFFICER CIRCLE 6 (1) (1) BANGALORE Respondent(s) ( IA No. 103464/2020 - APPLICATION FOR TAGGING/DETAGGING) WITH Diary No(s). 1571/2019 (IV-A) (IA No. 35109/2019 - CONDONATION OF DELAY IN FILING IA No. 35110/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 25119/2019 (XIV) (IA No. 120124/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 28694/2018 (IV-A) SLP(C) No. 11672/2019 (IV-A) Diary No(s). 25313/2019 (IV-A) (IA No. 168501/2019 - CONDONATION OF DELAY IN FILING IA No. 168502/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 11071/2019 (IV-A) Diary No(s). 30692/2019 (IV-A) (IA No. 149371/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 21406/2019 (IV-A) (IA No. 114924/2019 - CONDONATION OF DELAY IN FILING IA No. 114925/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 29180/2018 (IV-A) (IA No. 131089/2019 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) SLP(C) No. 8289/2019 (IV-A) SLP(C) No. 33631/2018 (IV-A) SLP(C) No. 2641/2019 (IV-A) SLP(C) No. 3941/2019 (IV-A) SLP(C) No. 5361/2019 (IV-A) SLP(C) No. 5362/2019 (IV-A)

2 SLP(C) No. 6108/2019 (IV-A) SLP(C) No. 5365/2019 (IV-A) (IA No. 151014/2019 - AMENDMENT IN CAUSE TITLE) SLP(C) No. 5364/2019 (IV-A) SLP(C) No. 5366/2019 (IV-A) SLP(C) No. 6104/2019 (IV-A) SLP(C) No. 6106/2019 (IV-A) Diary No(s). 1981/2019 (IV-A) (IA No. 23054/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 6103/2019 (IV-A) SLP(C) No. 7367/2019 (IV-A) Diary No(s). 6037/2019 (IV-A) (IA No. 35617/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 7368/2019 (IV-A) SLP(C) No. 7369/2019 (IV-A) SLP(C) No. 7376/2019 (IV-A) SLP(C) No. 7372/2019 (IV-A) SLP(C) No. 7374/2019 (IV-A) SLP(C) No. 8139/2019 (IV-A) SLP(C) No. 8141/2019 (IV-A) (IA No. 139872/2019 - AMENDMENT IN CAUSE TITLE) SLP(C) No. 8140/2019 (IV-A) (IA No. 41789/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 7366/2019 (IV-A) SLP(C) No. 7373/2019 (IV-A) SLP(C) No. 8147/2019 (IV-A) Diary No(s). 5862/2019 (IV-A) (IA No. 34663/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 8145/2019 (IV-A) Diary No(s). 9014/2019 (IV-A) (IA No. 48693/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8921/2019 (IV-A) (IA No. 49264/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8916/2019 (IV-A) (IA No. 49740/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 7589/2019 (XIV) Diary No(s). 7805/2019 (IV-A) (IA No. 50093/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 7909/2019 (IV-A) (IA No. 50975/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8914/2019 (IV-A) (IA No. 51495/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 8290/2019 (IV-A) SLP(C) No. 9064/2019 (IV-A) SLP(C) No. 9066/2019 (IV-A) SLP(C) No. 9067/2019 (IV-A) SLP(C) No. 9072/2019 (IV-A) SLP(C) No. 9071/2019 (IV-A) (IA No. 52746/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 9070/2019 (IV-A) Diary No(s). 6043/2019 (IV-A)

3 (IA No. 47837/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8896/2019 (IV-A) (IA No. 57478/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8900/2019 (IV-A) (IA No. 56125/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8940/2019 (IV-A) (IA No. 56456/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8715/2019 (IV-A) (IA No. 58283/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 9010/2019 (IV-A) (IA No. 59769/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 11608/2019 (IV-A) (IA No. 57261/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 11689/2019 (IV-A) (IA No. 137367/2019 - AMENDMENT IN CAUSE TITLE IA No. 59430/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 11858/2019 (IV-A) (IA No. 59669/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 11073/2019 (IV-A) SLP(C) No. 11074/2019 (IV-A) Diary No(s). 9997/2019 (IV-A) (IA No. 56445/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 10128/2019 (IV-A) (IA No. 137364/2019 - AMENDMENT IN CAUSE TITLE) SLP(C) No. 11670/2019 (IV-A) SLP(C) No. 11671/2019 (IV-A) SLP(C) No. 11675/2019 (IV-A) SLP(C) No. 12346/2019 (IV-A) SLP(C) No. 16209/2019 (IV-A) (IA No. 72723/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 11669/2019 (IV-A) SLP(C) No. 11676/2019 (IV-A) SLP(C) No. 16211/2019 (IV-A) SLP(C) No. 11677/2019 (IV-A) SLP(C) No. 16216/2019 (IV-A) SLP(C) No. 12348/2019 (IV-A) SLP(C) No. 12344/2019 (IV-A) SLP(C) No. 14973/2019 (IV-A) SLP(C) No. 14974/2019 (IV-A) SLP(C) No. 14976/2019 (IV-A) SLP(C) No. 14978/2019 (IV-A) SLP(C) No. 16212/2019 (IV-A)

4 SLP(C) No. 14980/2019 (IV-A) SLP(C) No. 14982/2019 (IV-A) (IA No. 84209/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 15505/2019 (IV-A) (IA No. 76574/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 14990/2019 (IV-A) Diary No(s). 15762/2019 (IV-A) (IA No. 76192/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 14991/2019 (IV-A) (IA No. 151005/2019 - AMENDMENT IN CAUSE TITLE) SLP(C) No. 14992/2019 (IV-A) (IA No. 84444/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14996/2019 (IV-A) SLP(C) No. 14997/2019 (IV-A) SLP(C) No. 15005/2019 (IV-A) (IA No. 102452/2020 - AMENDMENT IN CAUSE TITLE IA No. 23449/2020 - APPLICATION FOR PERMISSION) SLP(C) No. 15006/2019 (IV-A) SLP(C) No. 14979/2019 (IV-A) (IA No. 88833/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 15007/2019 (IV-A) SLP(C) No. 15011/2019 (IV-A) SLP(C) No. 15015/2019 (IV-A) SLP(C) No. 15016/2019 (IV-A) SLP(C) No. 15019/2019 (IV-A) SLP(C) No. 14983/2019 (IV-A) SLP(C) No. 15021/2019 (IV-A) SLP(C) No. 14972/2019 (IV-A) SLP(C) No. 16205/2019 (IV-A) Diary No(s). 23141/2019 (IV-A) (IA No. 114874/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 25321/2019 (IV-A) (IA No. 114661/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 13607/2019 (IV-A) (IA No. 114944/2019 - CONDONATION OF DELAY IN FILING IA No. 114945/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 22955/2019 (IV-A) (IA No. 110350/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 22008/2019 (IV-A) (IA No. 109659/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 25126/2019 (IV-A) (IA No. 112771/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 23147/2019 (IV-A) (IA No. 104066/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 16208/2019 (IV-A) Diary No(s). 22013/2019 (IV-A) (IA No. 96728/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 15801/2019 (IV-A) Diary No(s). 23114/2019 (IV-A)

5 (IA No. 107538/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 23273/2019 (IV-A) (IA No. 104694/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 22030/2019 (IV-A) (IA No. 107746/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 23277/2019 (IV-A) (IA No. 102259/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 18595/2019 (IV-A) Diary No(s). 21399/2019 (IV-A) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 117267/2019 IA No. 117263/2019 - CONDONATION OF DELAY IN FILING IA No. 117265/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 117267/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 22059/2019 (IV-A) (IA No. 122856/2019 - CONDONATION OF DELAY IN FILING IA No. 122857/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 22126/2019 (IV-A) (IA No. 113001/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 25285/2019 (IV-A) (IA No. 116834/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 26394/2019 (IV-A) (IA No. 117018/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 23113/2019 (IV-A) (IA No. 119387/2019 - CONDONATION OF DELAY IN FILING IA No. 119388/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 28300/2019 (IV-A) (IA No. 124129/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 21305/2019 (IV-A) (IA No. 103487/2019 - CONDONATION OF DELAY IN FILING IA No. 103490/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 26866/2019 (IV-A) (IA No. 120756/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 27869/2019 (IV-A) (IA No. 122390/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 28295/2019 (IV-A) (IA No. 124039/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 21498/2019 (IV-A) (IA No. 129761/2019 - CONDONATION OF DELAY IN FILING IA No. 129762/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 23130/2019 (IV-A) (IA No. 138131/2019 - CONDONATION OF DELAY IN FILING IA No. 138132/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 23146/2019 (IV-A) (IA No. 106780/2019 - CONDONATION OF DELAY IN FILING IA No. 107218/2020 - EARLY HEARING APPLICATION

6 IA No. 106781/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 26887/2019 (IV-A) (IA No. 128274/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 27764/2019 (IV-A) (IA No. 127765/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 28142/2019 (IV-A) (IA No. 179773/2019 - CONDONATION OF DELAY IN FILING IA No. 179774/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 179775/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 30481/2019 (IV-A) (IA No. 151264/2019 - CONDONATION OF DELAY IN FILING IA No. 151266/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 31535/2019 (IV-B) (IA No. 149947/2019 - CONDONATION OF DELAY IN FILING IA No. 149948/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 26872/2019 (IV-A) (IA No. 152253/2019 - CONDONATION OF DELAY IN FILING IA No. 152254/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 152256/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 32026/2019 (IV-A) (IA No. 151370/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 29371/2019 (IV-A) (IA No. 166591/2019 - CONDONATION OF DELAY IN FILING IA No. 166592/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 29375/2019 (IV-A) (IA No. 142941/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 37058/2019 (IV-A) (IA No. 173713/2019 - CONDONATION OF DELAY IN FILING IA No. 173716/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 37550/2019 (XIV) (IA No. 168908/2019 - CONDONATION OF DELAY IN FILING IA No. 168909/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 37556/2019 (XIV) (IA No. 170791/2019 - CONDONATION OF DELAY IN FILING IA No. 170795/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 38765/2019 (XIV) (IA No. 169968/2019 - CONDONATION OF DELAY IN FILING IA No. 169970/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 15523/2019 (IV-A) (IA No. 192157/2019 - CONDONATION OF DELAY IN FILING IA No. 192158/2019 - CONDONATION OF DELAY IN REFILING / CURING THE

7 DEFECTS) Diary No(s). 1044/2020 (IX) (IA No. 11717/2020 - CONDONATION OF DELAY IN FILING) SLP(C) No. 3608/2020 (IX) Date : 03-08-2021 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE L. NAGESWARA RAO HON'BLE MR. JUSTICE ANIRUDDHA BOSE For the parties Mr. Tarun Gulati, Sr.Adv. Mr.K.R.Vasudevan, Adv. Mr. Siddharth Naidu, Adv. Mr. V.Balachandran,Adv M/s. KSN & Co. Mr. Tarun Chanana, Adv. Mr. Sparsh Bhargava, Adv. Ms. Kavita Jha, Adv. Mr. Udit Naresh, Adv. Mr. Anant Mann, Adv. Mr. Ajay Vohra, Sr. Adv. Mr. Sanand Ramakrishnan, AOR Mr. Rajeev Mishra, Adv. Mr. Sunil Narayanan, Adv. Mr. Sanjeev Kr. Mahara, Adv. Mr. Salil Kapoor, Adv. Mr. Sumit Lalchandani, Adv. Ms. Ananya Kapoor, Adv. Mr. Sanat Kapoor, Adv. Ms. Soumya Singh, Adv. Ms. Payal Swarup, Adv. Mr. Praveen Swarup, AOR Mr. Percival Billimoria Esq., Sr. Adv. Mr. Rajendra Singhvi, Adv Mr. R.P. Tolani, Adv. Mr. Suresh Tolani, Adv. Mr. Drpan Kirpalani, Adv. Mr. T.R.B. Sivakumar, AOR

8 Mr. Tushar Mehta, SG Mr. Balbir Singh, ASG Mr. Rupesh Kumar, Adv. Mr. Zoheb Hussain, Adv. Mr. Shyam Gopal, Adv. Mr. Rajat Nair, Adv. Ms. Anil Katiyar, AOR Mr. B.V. Balaram Das, Adv. Mr. K.K. Chythanya, Adv. Mr. S. Sharath, Adv. Mr. S. Sukumaran, Adv. Mr. Anand Sukumar, Adv. Mr. Bhupesh Pathak, Adv. Mrs. Meera Mathur, AOR Mr. Rohan Shah, Adv. Mr. Aurup Dasgupta, Adv. Mr. Rohan Thawani, Adv. Mr. Hardeep Singh Anand, AOR Mr. Iqram Singh, Adv. Mr. G C Srivastava, Adv. Mr. Suvinay Kumar Dash Mr. Piyush Sachdev, Adv. Ms. Runamoni Bhuyan, AOR Mr. T. Suryanarayan, Adv. Ms. Yugandhara Pawar Jha, Adv. Ms. Manasa Ananthan, Adv. Mr. Ashwin Nair, Adv. Mr. Kunal Verma, AOR Mr. Percy Pardiwala, Sr. Adv. Mr. Mukesh Butani, Adv Mr. Shankey Agrawal, Adv Mr. Shreyash Shah, Adv Mr. H. Raghavendra Rao, AOR Mr. Vivek Sarin, Adv. Mr. Dibya Prashant Singh, Adv. Mr. Satish C. Kaushik, Adv. Ms. Aakarshan Aditya, AOR Ms. Vanita Bhargava, Adv. Mr. Ajay Bhargava, Adv. Ms. Shweta Kabra, Adv. M/s. Khaitan & Co., AOR

9 Mr. D. Nageswar Rao, Adv. Mr. Ambhoj Kumar Sinha, AOR Ms.Sherry Goyal, Adv. Mr. Shatanik Chakroborthy, Adv. Ms. Archana Sahadeva, AOR Mr. Anand Sukumar, AOR Ms. Kavita Jha, AOR Mr. Kishore Kunal, AOR Mr. Syed Jafar Alam, AOR Mr. Senthil Jagadeesan, AOR Mr. Harpreet Singh Ajmani, AOR Mr. Kunal Verma, AOR UPON hearing the counsel the Court made the following O R D E R Apart from the issues framed on 26.02.2020, learned counsel appearing for the assessees submitted that there are other issues which would arise during the course of hearing of these appeals. By order dated 13.04.2021, we directed all the learned counsel appearing for the assessees to submit the issues that arise for consideration in their Appeals to Mr.Tarun Gulati, learned Senior Counsel who was requested to prepare a compilation after identifying the issues and send it to Mr.Zoheb Hossain, learned counsel for the Revenue. Mr.Tarun Gulati submitted that only 50% of the learned counsel appearing for the assessees have responded and submitted their issues.

10 We direct the learned counsel appearing for the assessees, who have not given their suggestions regarding the issues that would arise for consideration during the course of hearing of these Appeals to comply with the order dated 13.04.2021 within a period of two weeks from today. Mr.Tarun Gulati, learned Senior counsel and Mr.Zoheb Hossain, learned counsel shall finalize the issues/questions that need to be considered by this Court and submit the same to this Court before 25.08.2021. Short written notes/submissions may also be filed, if the learned counsel for both sides so desire. List the matters on 01.09.2021. It is made clear that no further adjournment shall be granted for any reason whatsoever. (Nirmala Negi) (Anand Prakash) Court Master Court Master

ITEM NO.3 Court 6 (Video Conferencing) SECTION XIV S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s).21096/2020 (Arising out of impugned final judgment and order dated 07-08-2019 in ITA No. 414/2018 passed by the High Court Of Delhi At New Delhi) PR. COMMISSIONER OF INCOME TAX 4 Petitioner(s) VERSUS SYMPHONY MARKETING SOLUTIONS INDIA PVT. LTD. Respondent(s) (With appls. for c/delay in filing SLP) Date : 12-07-2021 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE L. NAGESWARA RAO HON'BLE MR. JUSTICE ANIRUDDHA BOSE For Petitioner(s) Mr. Vikramjit Banerjee,ASG Mr. BK Satija,Adv. Mr. Mohammed Akhil Nazeer,Adv. Mr. Manish Pushkarma,Adv. Mr. Vikas Bansal,Adv. Mr. Raj Bahdur Yadav,AOR Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Harpreet Singh Ajmani, AOR UPON hearing the counsel the Court made the following O R D E R List after two weeks. In the meanwhile, additional documents may be filed on behalf of the petitioner(s). (B.Parvathi) (Beena Jolly) Court Master Court Master

1 ITEM NO.6 Court 8 (Video Conferencing) SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s).28652/2018 (Arising out of impugned final judgment and order dated 09-07-2018 in ITA No.10/2011 passed by the High Court Of Karnataka At Bengaluru) SAP LABS INDIA PRIVATE LIMITED Petitioner(s) VERSUS INCOME TAX OFFICER CIRCLE 6 (1) (1) BANGALORE Respondent(s) (IA No. 103464/2020 - APPLICATION FOR TAGGING/DETAGGING) WITH Diary No(s). 1571/2019 (IV-A) (With appls. for c/delay in filing and refiling SLP) Diary No(s). 25119/2019 (XIV) (With appls. for c/delay in filing SLP) SLP(C) No. 28694/2018 (IV-A) SLP(C) No. 11672/2019 (IV-A) Diary No(s). 25313/2019 (IV-A) (With appls. for c/delay in filing and refiling SLP) SLP(C) No. 11071/2019 (IV-A) Diary No(s). 30692/2019 (IV-A) (With appls. for c/delay in filing SLP) Diary No(s). 21406/2019 (IV-A) (With appls. for c/delay in filing SLP) SLP(C) No. 29180/2018 (IV-A) (Permission to file additional documents/facts/annexures) SLP(C) No. 8289/2019 (IV-A) SLP(C) No. 33631/2018 (IV-A) SLP(C) No. 2641/2019 (IV-A) SLP(C) No. 3941/2019 (IV-A) SLP(C) No. 5361/2019 (IV-A)

2 SLP(C) No. 5362/2019 (IV-A) SLP(C) No. 6108/2019 (IV-A) SLP(C) No. 5365/2019 (IV-A) (IA No. 151014/2019 - AMENDMENT IN CAUSE TITLE) SLP(C) No. 5364/2019 (IV-A) SLP(C) No. 5366/2019 (IV-A) SLP(C) No. 6104/2019 (IV-A) SLP(C) No. 6106/2019 (IV-A) Diary No(s). 1981/2019 (IV-A) (With appls. for c/delay in filing SLP) SLP(C) No. 6103/2019 (IV-A) SLP(C) No. 7367/2019 (IV-A) Diary No(s). 6037/2019 (IV-A) (With appls. for c/delay in filing SLP) SLP(C) No. 7368/2019 (IV-A) SLP(C) No. 7369/2019 (IV-A) SLP(C) No. 7376/2019 (IV-A) SLP(C) No. 7372/2019 (IV-A) SLP(C) No. 7374/2019 (IV-A) SLP(C) No. 8139/2019 (IV-A) SLP(C) No. 8141/2019 (IV-A) (Amendment in cause title) SLP(C) No. 8140/2019 (IV-A) (With applns for exemption from filing c/c of impugned judgment) SLP(C) No. 7366/2019 (IV-A) SLP(C) No. 7373/2019 (IV-A) SLP(C) No. 8147/2019 (IV-A) Diary No(s). 5862/2019 (IV-A) (With appls. for c/delay in filing SLP) SLP(C) No. 8145/2019 (IV-A)

3 Diary No(s). 9014/2019 (IV-A) (With appls. for c/delay in filing SLP) Diary No(s). 8921/2019 (IV-A) (With appls. for c/delay in filing SLP) Diary No(s). 8916/2019 (IV-A) (With appls. for c/delay in filing SLP) SLP(C) No. 7589/2019 (XIV) Diary No(s). 7805/2019 (IV-A) (With appls. for c/delay in filing SLP) Diary No(s). 7909/2019 (IV-A) (With appls. for c/delay in filing SLP) Diary No(s). 8914/2019 (IV-A) (With appls. for c/delay in filing SLP) SLP(C) No. 9064/2019 (IV-A) SLP(C) No. 9066/2019 (IV-A) SLP(C) No. 9067/2019 (IV-A) SLP(C) No. 9072/2019 (IV-A) SLP(C) No. 9071/2019 (IV-A) (With applns for exemption from filing c/c of impugned judgment) SLP(C) No. 9070/2019 (IV-A) Diary No(s). 6043/2019 (IV-A) (With appls. for c/delay in filing SLP) Diary No(s). 8896/2019 (IV-A) (With appls. for c/delay in filing SLP) Diary No(s). 8900/2019 (IV-A) Diary No(s). 8940/2019 (IV-A) (With appls. for c/delay in filing SLP) Diary No(s). 8715/2019 (IV-A) (With appls. for c/delay in filing SLP) Diary No(s). 9010/2019 (IV-A) (With appls. for c/delay in filing SLP) Diary No(s). 11608/2019 (IV-A) (With appls. for c/delay in filing SLP)

4 Diary No(s). 11689/2019 (IV-A) (With appls. for c/delay in filing SLP, For amendment of cause title) Diary No(s). 11858/2019 (IV-A) (With appls. for c/delay in filing SLP) SLP(C) No. 11073/2019 (IV-A) SLP(C) No. 11074/2019 (IV-A) Diary No(s). 9997/2019 (IV-A) (With appls. for c/delay in filing SLP) SLP(C) No. 10128/2019 (IV-A) (For amendment in cause title) SLP(C) No. 11670/2019 (IV-A) SLP(C) No. 11671/2019 (IV-A) SLP(C) No. 11675/2019 (IV-A) SLP(C) No. 12346/2019 (IV-A) SLP(C) No. 16209/2019 (IV-A) (With applns for exemption from filing c/c of impugned judgment) SLP(C) No. 11669/2019 (IV-A) SLP(C) No. 11676/2019 (IV-A) SLP(C) No. 16211/2019 (IV-A) SLP(C) No. 11677/2019 (IV-A) SLP(C) No. 16216/2019 (IV-A) SLP(C) No. 12348/2019 (IV-A) SLP(C) No. 12344/2019 (IV-A) SLP(C) No. 14973/2019 (IV-A) SLP(C) No. 14974/2019 (IV-A) SLP(C) No. 14976/2019 (IV-A) SLP(C) No. 14978/2019 (IV-A) SLP(C) No. 16212/2019 (IV-A)

5 SLP(C) No. 14980/2019 (IV-A) SLP(C) No. 14982/2019 (IV-A) (With applns for exemption from filing c/c of impugned judgment) Diary No(s). 15505/2019 (IV-A) (With appls. for c/delay in filing SLP) SLP(C) No. 14990/2019 (IV-A) Diary No(s). 15762/2019 (IV-A) (With appls. for c/delay in filing SLP) SLP(C) No. 14991/2019 (IV-A) (Amendment in cause title) SLP(C) No. 14992/2019 (IV-A) (With applns for exemption from filing c/c of impugned judgment) SLP(C) No. 14996/2019 (IV-A) SLP(C) No. 14997/2019 (IV-A) SLP(C) No. 15005/2019 (IV-A) (Amendment in cause title) SLP(C) No. 15006/2019 (IV-A) SLP(C) No. 14979/2019 (IV-A) (With applns for exemption from filing c/c of impugned judgment) SLP(C) No. 15007/2019 (IV-A) SLP(C) No. 15011/2019 (IV-A) SLP(C) No. 15015/2019 (IV-A) SLP(C) No. 15016/2019 (IV-A) SLP(C) No. 15019/2019 (IV-A) SLP(C) No. 14983/2019 (IV-A) SLP(C) No. 15021/2019 (IV-A) SLP(C) No. 14972/2019 (IV-A) SLP(C) No. 16205/2019 (IV-A) Diary No(s). 23141/2019 (IV-A) (With appls. for c/delay in filing SLP) Diary No(s). 25321/2019 (IV-A)

6 (With appls. for c/delay in filing SLP) Diary No(s). 13607/2019 (IV-A) (With appls. for c/delay in filing and refiling SLP) Diary No(s). 22955/2019 (IV-A) (With appls. for c/delay in filing SLP) Diary No(s). 22008/2019 (IV-A) (With appls. for c/delay in filing SLP) Diary No(s). 25126/2019 (IV-A) (With appls. for c/delay in filing SLP) Diary No(s). 23147/2019 (IV-A) (With appls. for c/delay in filing SLP) SLP(C) No. 16208/2019 (IV-A) Diary No(s). 22013/2019 (IV-A) (With appls. for c/delay in filing SLP) SLP(C) No. 15801/2019 (IV-A) Diary No(s). 23114/2019 (IV-A) (With appls. for c/delay in filing SLP) Diary No(s). 23273/2019 (IV-A) (With appls. for c/delay in filing SLP) Diary No(s). 22030/2019 (IV-A) Diary No(s). 23277/2019 (IV-A) (With appls. for c/delay in filing SLP) SLP(C) No. 18595/2019 (IV-A) Diary No(s). 21399/2019 (IV-A) (With appls. for c/delay in filing and refiling SLP, exemption from filing c/c of the impugned judgment) Diary No(s). 22059/2019 (IV-A) (With appls. for c/delay in filing and refiling SLP) Diary No(s). 22126/2019 (IV-A) (FOR (With appls. for c/delay in filing SLP) Diary No(s). 25285/2019 (IV-A) (With appls. for c/delay in filing SLP) Diary No(s). 26394/2019 (IV-A)

7 (With appls. for c/delay in filing SLP) Diary No(s). 23113/2019 (IV-A) (With appls. for c/delay in filing and refiling SLP) Diary No(s). 28300/2019 (IV-A) (With appls. for c/delay in filing SLP) Diary No(s). 21305/2019 (IV-A) (With appls. for c/delay in filing SLP, exemption from filing c/c of the impugned judgment) Diary No(s). 26866/2019 (IV-A) (With appls. for c/delay in filing SLP) Diary No(s). 27869/2019 (IV-A) (With appls. for c/delay in filing SLP) Diary No(s). 28295/2019 (IV-A) (With appls. for c/delay in filing SLP) Diary No(s). 21498/2019 (IV-A) (With appls. for c/delay in filing and refiling SLP) Diary No(s). 23130/2019 (IV-A) (With appls. for c/delay in filing and refiling SLP) Diary No(s). 23146/2019 (IV-A) (With appls. for c/delay in filing SLP, exemption from filing c/c of the impugned judgment, for early hearing) Diary No(s). 26887/2019 (IV-A) (With appls. for c/delay in filing SLP) Diary No(s). 27764/2019 (IV-A) (With appls. for c/delay in filing SLP) Diary No(s). 28142/2019 (IV-A) (With appls. for c/delay in filing and refiling SLP, exemption from filing c/c of the impugned judgment) Diary No(s). 30481/2019 (IV-A) (With appls. for c/delay in filing and refiling SLP) Diary No(s). 31535/2019 (IV-B) (With appls. for c/delay in filing SLP, exemption from filing c/c of the impugned judgment) Diary No(s). 26872/2019 (IV-A) (With appls. for c/delay in filing and refiling SLP, exemption from filing c/c of the impugned judgment)

8 Diary No(s). 32026/2019 (IV-A) (With appls. for c/delay in filing SLP) Diary No(s). 29371/2019 (IV-A) (With appls. for c/delay in filing and refiling SLP) Diary No(s). 29375/2019 (IV-A) (With appls. for c/delay in filing SLP) Diary No(s). 37058/2019 (IV-A) (With appls. for c/delay in filing SLP, exemption from filing c/c of the impugned judgment) Diary No(s). 37550/2019 (XIV) (With appls. for c/delay in filing SLP, exemption from filing c/c of the impugned judgment) Diary No(s). 37556/2019 (XIV) (With appls. for c/delay in filing SLP, exemption from filing c/c of the impugned judgment) Diary No(s). 38765/2019 (XIV) (With appls. for c/delay in filing SLP, exemption from filing c/c of the impugned judgment) Diary No(s). 15523/2019 (IV-A) (With appls. for c/delay in filing and refiling SLP) Diary No(s). 1044/2020 (IX) ((With appls. for c/delay in filing SLP) SLP(C) No. 3608/2020 (IX) Date : 13-04-2021 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE L. NAGESWARA RAO HON'BLE MR. JUSTICE VINEET SARAN For the parties Mr. K.K. Chythanya, Adv. Mr. S. Sharath, Adv. Mr. Anand Sukumar, Adv. Mr. S. Sukumaran, Adv. Mr. Bhupesh Pathak, Advocate Mrs. Meera Mathur, AOR Mr. V. Balachandran, Adv. Mr. K.R.Vasudevan, Adv. M r. Siddharth Naidu, Adv M/s. KSN & Co. Mr. Himanshu S. Sinha, Adv. Mr. Bhuwan Dhoopar, Adv.

9 Mr. Yash Varmani, Adv. Mr. Syed Jafar Alam, AOR Mr. Narendra Jain, Sr. Adv. Mr. Senthil Jagadeesan, AOR Ms. Sonakshi Malhan, Adv. Ms. Mrinal Kanwar, Adv. Mr. Ajay Vohra, Sr. Adv. Ms. Kavita Jha, Adv. Mr. Anant Mann, Adv. Mr. Nageswara Rao,Adv. Mr. Ajay Vohra, Sr. Adv. Mr. Sanand Ramakrishnan, AOR Mr. Rajeev Mishra, Adv. Mr. Sanjeev K. Mahara, Adv. Mr. Salil Kapoor, Adv. Mr. Sumit Lalchandani, Adv. Ms. Ananya Kapoor, Adv. Mr. Sanat Kapoor, Adv. Ms. Souma Singh, Adv. Mr. K.P.Singh, Adv Mr. Praveen Swarup, Adv. Mr. Rajendra Singhvi, Adv. Mr. R.P. Tolani, Adv. Mr. Tushar Mehta, SG Mr. Balbir Singh, ASG Mr. Rupesh Kumar, Adv. Mr. Zoheb Hussain, Adv. Mr. Shyam Gopal, Adv. Ms. Anil Katiyar, AOR Mr. B.V. Balaram Das, Adv. Mr. Deepak Chopra, Adv. Mr. Harpreet Singh Ajmani, AOR Ms. Archana Sahadeva, AOR Mr. K.K. Chythanya, Adv. Mr. S. Sharath, Adv. Mr. Anand Sukumar, Adv. Mr. S. Sukumaran, Adv. Mr. Bhupesh Pathak, Adv. Mrs. Meera Mathur, AOR

10 Mr. Rohan Shah, Adv. Mr. Aurup Dasgupta, Adv. Mr. Rohan Thawani, Adv. Mr. Iqram Singh, Adv. Mr. Hardeep Singh Anand, AOR Mr. G C Srivastava, Adv. Mr. Suvinay Kumar Dash Mr. Piyush Sachdev, Adv. Ms. Runamoni Bhuyan, Adv. Mr. Arvind Datar, Sr. Adv. Mr. T. Suryanarayan, Adv. Ms. Yugandhara Pawar Jha, Adv. Ms. Tanmayee Rajkumar, Adv. Ms. Manasa Ananthan, Adv. Mr. Ashwin Nair, Adv. Mr. Kunal Verma, AOR Mr. Percy Pardiwala, Sr. Adv. Mr. T. Suryanarayan, Adv. Ms. Yugandhara Pawar Jha, Adv. Ms. Tanmayee Rajkumar, Adv. Ms. Manasa Ananthan, Adv. Mr. Ashwin Nair, Adv. Mr. Kunal Verma, AOR Mr. Ivek Sarin, Adv. Mr. Tarun Chanana, Adv. Mr. Satish C. Kaushik, Adv. Ms. Aakarshan Aditya, AOR Mr. Ajay Vohra, Sr. Adv. Ms. Vanita Bhargava, Adv. Mr. Ajay Bhargava, Adv. Ms. Shweta Kabra, Adv. Mr. Ambhoj Kumar Sinha, AOR Ms. Meera Mathur, AOR Ms. Anil Katiyar, AOR M/S.Khaitan & Co., AOR Mr. H. Raghavendra Rao, AOR Mr. Kishore Kunal, AOR UPON hearing the counsel the Court made the following O R D E R By an order dated 26.02.2020, this Court framed

11 the following three issues for consideration in this bunch of 149 cases: “1. Whether the exclusion of a comparable en - tity can be sustained without determining the spe - cific characteristics of the transaction; FAR (functions performed, assets deployed and risks assumed); contractual terms and market conditions as prescribed in Rule 10B(2) of the IT Act, 1962? 2. Whether the objection to the selection of comparable is legally sustainable? 3. Whether the parameters of analysis pre - scribed under Rule 10B are exhaustive and if so whether it is legally permissible to by-pass the same partially or by implication?” The submission of the assessees that there are other issues that would arise in the Appeals was taken note of and liberty was given to the learned counsel for the assesees to argue the other issues after the three issues are dealt with. On a close scrutiny of the issues that were framed for consideration, we are of the prima facie opinion that such issues cannot be de - cided in the abstract without reference to facts. We have heard the learned counsel for the Revenue and the assessees who agree that this bunch of cases needs categorization on the basis of certain criteria. The learned counsel for the assessees may submit their suggestions in respect of the categorization through Mr. Tarun Gulati, learned senior

12 counsel to Mr.Zoheb Hossain learned counsel for the Revenue. Mr.Zoheb Hussain shall finalise the questions that need to be considered by this Court by taking into account the suggestions made by the learned counsel for the assessees. List these matters on 03.08.2021. (B.Parvathi) (Anand Prakash) Court Master Court Master

ITEM NO.30 Court 12 (Video Conferencing) SECTION XIV S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 21096/2020 PR. COMMISSIONER OF INCOME TAX 4 Petitioner(s) VERSUS SYMPHONY MARKETING SOLUTIONS INDIA PVT. LTD. Respondent(s) Date : 09-04-2021 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE S. RAVINDRA BHAT [IN CHAMBER] For Petitioner(s) Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Harpreet Singh Ajmani, AOR UPON hearing the counsel the Court made the following O R D E R Learned counsel for the petitioner seeks and is granted one week’s time to file proof of service upon the caveator. After ascertaining the compliance, the matter shall be processed for listing. (SWETA BALODI) (MATHEW ABRAHAM) COURT MASTER (SH) COURT MASTER (NSH)

Corrected ITEM NO.801 Court 3 (Video Conferencing) SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 28652/2018 (Arising out of impugned final judgment and order dated 09-07-2018 in ITA No. 10/2011 passed by the High Court Of Karnataka At Bengaluru) SAP LABS INDIA PRIVATE LIMITED Petitioner(s) VERSUS INCOME TAX OFFICER CIRCLE 6 (1) (1) BANGALORE Respondent(s) SLP(C)No.9072/2019 (Mentioned) Date : 25-03-2021 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDIRA BANERJEE HON'BLE MR. JUSTICE K.M. JOSEPH For Petitioner(s) Mr. Siddharth Naidu, Adv. Mr. Ambhoj Kumar Sinha, AOR For Respondent(s) Mrs. Anil Katiyar, AOR UPON mentioning the matter Court made the following O R D E R SLP(C)No.9072/2019 The Registry may take appropriate orders from the Hon’ble Chief Justice of India and list the entire bunch of matters before the appropriate Court soon after Holi Vacation. (INDU MARWAH) (VIRENDER SINGH) COURT MASTER (SH) BRANCH OFFICER

1 ITEM NO.25 Court 8 (Video Conferencing) SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s).28652/2018 (Arising out of impugned final judgment and order dated 09-07-2018 in ITA No.10/2011 passed by the High Court Of Karnataka At Bengaluru) SAP LABS INDIA PRIVATE LIMITED Petitioner(s) VERSUS INCOME TAX OFFICER CIRCLE 6 (1) (1) BANGALORE Respondent(s) WITH Diary No(s).1571/2019 (IV-A) (With applications for c/delay in filing and refiling SLP) Diary No(s). 25119/2019 (XIV) (With applications for c/delay in filing SLP) SLP(C) No. 28694/2018 (IV-A) SLP(C) No. 11672/2019 (IV-A) Diary No(s). 25313/2019 (IV-A) (With applications for c/delay in filing and refiling SLP) SLP(C) No. 11071/2019 (IV-A) SLP(C) No. 29204/2018 (IV-A) (With applications for permission to file additional documents/facts/annexures) SLP(C) No. 29180/2018 (IV-A) SLP(C) No. 33631/2018 (IV-A) SLP(C) No. 2641/2019 (IV-A) SLP(C) No. 3941/2019 (IV-A) SLP(C) No. 5365/2019 (IV-A) SLP(C) No. 6104/2019 (IV-A) SLP(C) No. 5362/2019 (IV-A) SLP(C) No. 5364/2019 (IV-A)

2 SLP(C) No. 6103/2019 (IV-A) SLP(C) No. 5366/2019 (IV-A) SLP(C) No. 7373/2019 (IV-A) SLP(C) No. 7366/2019 (IV-A) SLP(C) No. 7589/2019 (XIV) SLP(C) No. 7374/2019 (IV-A) SLP(C) No. 8289/2019 (IV-A) SLP(C) No. 7367/2019 (IV-A) SLP(C) No. 8141/2019 (IV-A) (With applications for amendment in cause title) Diary No(s). 6037/2019 (IV-A) (With applications for c/delay in filing SLP) SLP(C) No. 8145/2019 (IV-A) SLP(C) No. 8139/2019 (IV-A) Diary No(s). 7805/2019 (IV-A) (With applications for c/delay in filing SLP) Diary No(s). 7909/2019 (IV-A) (With applications for c/delay in filing SLP) Diary No(s). 8914/2019 (IV-A) (With applications for c/delay in filing SLP) Diary No(s). 8916/2019 (IV-A) (With applications for c/delay in filing SLP) Diary No(s). 8921/2019 (IV-A) (With applications for c/delay in filing SLP) Diary No(s). 9014/2019 (IV-A) (With applications for c/delay in filing SLP) Diary No(s). 6043/2019 (IV-A) (With applications for c/delay in filing SLP) SLP(C) No. 8290/2019 (IV-A) SLP(C) No. 9066/2019 (IV-A)

3 SLP(C) No. 9067/2019 (IV-A) SLP(C) No. 9070/2019 (IV-A) Diary No(s). 8940/2019 (IV-A) (With applications for c/delay in filing SLP) Diary No(s). 9997/2019 (IV-A) (With applications for c/delay in filing SLP) SLP(C) No. 14973/2019 (IV-A) SLP(C) No. 11670/2019 (IV-A) Diary No(s). 11608/2019 (IV-A) (With applications for c/delay in filing SLP) SLP(C) No. 11671/2019 (IV-A) SLP(C) No. 12346/2019 (IV-A) SLP(C) No. 11073/2019 (IV-A) SLP(C) No. 12344/2019 (IV-A) SLP(C) No. 16209/2019 (IV-A) (With appls. for c/delay in filing SLP, exemption from filing c/c of the impugned judgment) SLP(C) No. 11676/2019 (IV-A) SLP(C) No. 16211/2019 (IV-A) SLP(C) No. 14978/2019 (IV-A) SLP(C) No. 11677/2019 (IV-A) SLP(C) No. 16212/2019 (IV-A) SLP(C) No. 14980/2019 (IV-A) SLP(C) No. 14991/2019 (IV-A) SLP(C) No. 15005/2019 (IV-A) SLP(C) No. 14972/2019 (IV-A) SLP(C) No. 15007/2019 (IV-A) SLP(C) No. 15015/2019 (IV-A) Diary No(s). 23141/2019 (IV-A)

4 (With application for c/delay in filing SLP) Diary No(s). 25321/2019 (IV-A) (With application for c/delay in filing SLP) Diary No(s). 13607/2019 (IV-A) (With applications for c/delay in filing and refiling SLP) SLP(C) No. 15801/2019 (IV-A) Diary No(s). 21399/2019 (IV-A) (With appls. for c/delay in filing SLP, exemption from filing c/c of the impugned judgment) Diary No(s). 21498/2019 (IV-A) (With applications for c/delay in filing and refiling SLP) Diary No(s). 22008/2019 (IV-A) (With application for c/delay in filing SLP) Diary No(s). 22059/2019 (IV-A) (With applications for c/delay in filing and refiling SLP) SLP(C) No. 18595/2019 (IV-A) (With application for c/delay in filing SLP) Diary No(s). 23113/2019 (IV-A) (With applications for c/delay in filing and refiling SLP) Diary No(s). 23114/2019 (IV-A) (With application for c/delay in filing SLP) Diary No(s). 23147/2019 (IV-A) (With application for c/delay in filing SLP) Diary No(s). 23273/2019 (IV-A) (With application for c/delay in filing SLP) Diary No(s). 25285/2019 (IV-A) (With application for c/delay in filing SLP) Diary No(s). 15523/2019 (IV-A) (With applications for c/delay in filing and refiling/curing the defects of SLP) Diary No(s). 26872/2019 (IV-A) (With applications for c/delay in filing and refiling SLP, exemption from filing c/c of the impugned judgment ) Diary No(s). 29375/2019 (IV-A) (With application for c/delay in filing SLP)

5 Diary No(s). 37550/2019 (XIV) ((With appls. for c/delay in filing SLP, exemption from filing c/c of the impugned judgment) Diary No(s). 37556/2019 (XIV) (With appls. for c/delay in filing SLP, exemption from filing c/c of the impugned judgment) SLP(C) No. 3608/2020 (IX) (With application for c/delay in filing SLP) Diary No(s). 1044/2020 (IX) (With application for c/delay in filing SLP) SLP(C) No. 8140/2019 (IV-A) (With applns for exemption from filing c/c of impugned judgment) Diary No(s). 8715/2019 (IV-A) (With application for c/delay in filing SLP) Diary No(s). 8900/2019 (IV-A) (With application for c/delay in filing SLP) SLP(C) No. 9071/2019 (IV-A) (With applications for exemption from filing c/c of the impugned judgment) SLP(C) No. 12348/2019 (IV-A) SLP(C) No. 14982/2019 (IV-A) (With applications for c/delay in filing SLP and exemption from filing c/c of the impugned judgment) Diary No(s). 15505/2019 (IV-A) (With applications for c/delay in filing SLP) Diary No(s). 21305/2019 (IV-A) (With applications for c/delay in filing SLP and exemption from filing c/c of the impugned judgment) Diary No(s). 23146/2019 (IV-A) (With applications for c/delay in filing SLP and exemption from filing c/c of the impugned judgment) Diary No(s). 23277/2019 (IV-A) (With application for c/delay in filing SLP) SLP(C) No. 7372/2019 (IV-A) SLP(C) No. 7376/2019 (IV-A) Diary No(s). 8896/2019 (IV-A) (With application for c/delay in filing SLP)

6 SLP(C) No. 10128/2019 (IV-A) (with appln. for Amendment In Cause Title) Diary No(s). 11689/2019 (IV-A) (With applns. for c/delay in filing SLP and Amendment In Cause Title) Diary No(s). 22955/2019 (IV-A) (With appln for c/delay in filing SLP) Diary No(s). 26394/2019 (IV-A) (With appln for c/delay in filing SLP) Diary No(s). 27869/2019 (IV-A) (With appln for c/delay in filing SLP) Diary No(s). 28142/2019 Diary No(s). 28295/2019 (IV-A) (With appln for c/delay in filing SLP) Diary No(s). 27764/2019 (IV-A) (With appln for c/delay in filing SLP) Diary No(s). 28142/2019 (IV-A) ( With applns for c/delay in filing/refiling SLP, exemption from filing C/C of the impugned judgment) Date : 29-01-2021 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE L. NAGESWARA RAO HON'BLE MR. JUSTICE S. ABDUL NAZEER For the parties Mr. Tushar Mehta, Ld SG Mr. Balbir Singh, Ld ASG Mr. Rupesh Kumar, Adv. Mr. Rajat Nair, Adv. Mr. Zoheb Hussain Adv Mr. Shyam Gopal, Adv. Ms. Anil Katiyar, AOR Mr. Arvind Datar, Sr. Adv. Mr. Deepak Chopra, Adv. Mr. Harpreet Singh Ajmani, AOR Mr. Ajay Vohra, Sr. Adv. Mr. K.K. Chythanya, Adv. Mr. S. Sharath, Adv. Mr. S. Sukumaran, Adv. Mr. Anand Sukumar, Adv. Ms. Meera Mathur, AOR Mr. Percy Pardiwala, Sr. Adv. Mr. T Suryanarayan, Adv. Ms. Tanmayee Rajkumar, Adv. Ms. Yugandhara Pawar Jha, Adv. Ms. Manasa Ananthan, Adv. Mr. Ashwin Nair, Adv.

7 Mr. Kunal Verma, AOR Mr. D. Nageswar Rao, Adv. Ms. Sherry Goyal, Adv. Mr. Purushottam Anand, Adv. Mr. Ambhoj Kumar Sinha, AOR Ms. Meera Mathur, AOR Mr. Narendra Jain, Adv. Mr. Senthil Jagadeesan, AOR Ms. Sonakshi Malhan, Adv. Ms. Suriti Chowdhary, Adv. Ms. Mrinal Kanwar, Adv. Mr. Syed Jafar Alam, AOR Mr. Himanshu Sinha, Adv. Mr. Bhuwan Dhoopar, Adv. Mr. Yash Varmani, Adv. Mr. Salil Kapoor, Adv. Mr. Sumit Lalchandani, Adv. Ms. Ananya Kapoor, Adv. Mr. Sanat Kapoor, Adv. Ms. Souma Singh, Adv. Mr. K.P. Singh, Adv. Mr. Praveen Swarup, Adv. Mr. Aurup Dasgupta,Adv. Mr. Rohan Thawani, Adv. Mr. Zoheb Hussain, Adv. Ms. Kavita Jha, Adv. Mr. Udit Naresh, Adv. Mr. Anant Mann, Adv. Mr. Hardeep Singh Anand, AOR Mr. K.R.Vasudevan Adv. Mr. Siddharth Naidu,Adv. M/S.KSN & Co., AOR Mr. H. Raghavendra Rao, AOR Mr. Sanand Ramakrishnan AOR Mr. Rajeev Mishra Adv.

8 UPON hearing the counsel the Court made the following O R D E R SLP(C)NO.29204/2018: Learned counsel for the petitioner submits that he has approached the authorities under the scheme. As per the conditions of the scheme, he has instructions to withdraw the Special Leave Petition. The Special Leave Petition is, accordingly, dismissed as withdrawn. Rest of the matters: Issue fresh notice in the matters in which service is not complete. Additional documents, if any, be filed in the meantime. List the matters along with Diary No. 15762/2019, SLP (C) No.8147/2019 and Dy No.29371/2019 on 13.04.2021. (B.Parvathi) (Anand Prakash) Court Master Court Master

1 ITEM NO.35 Court 8 (Video Conferencing) SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s).28652/2018 (Arising out of impugned final judgment and order dated 09-07-2018 in ITA No.10/2011 passed by the High Court Of Karnataka At Bengaluru) SAP LABS INDIA PRIVATE LIMITED Petitioner(s) VERSUS INCOME TAX OFFICER CIRCLE 6 (1)(1) BANGALORE Respondent(s) WITH Diary No(s).1571/2019 (IV-A) (With applications for c/delay in filing and refiling SLP) Diary No(s). 25119/2019 (XIV) (With applications for c/delay in filing SLP) SLP(C) No. 28694/2018 (IV-A) SLP(C) No. 11672/2019 (IV-A) Diary No(s). 25313/2019 (IV-A) (With applications for c/delay in filing and refiling SLP) SLP(C) No. 11071/2019 (IV-A) SLP(C) No. 29204/2018 (IV-A) (With applications for permission to file additional documents/facts/annexures) SLP(C) No. 29180/2018 (IV-A) SLP(C) No. 33631/2018 (IV-A) SLP(C) No. 2641/2019 (IV-A) SLP(C) No. 3941/2019 (IV-A) SLP(C) No. 5365/2019 (IV-A) SLP(C) No. 6104/2019 (IV-A) SLP(C) No. 5362/2019 (IV-A) SLP(C) No. 5364/2019 (IV-A)

2 SLP(C) No. 6103/2019 (IV-A) SLP(C) No. 5366/2019 (IV-A) SLP(C) No. 7373/2019 (IV-A) SLP(C) No. 7366/2019 (IV-A) SLP(C) No. 7589/2019 (XIV) SLP(C) No. 7374/2019 (IV-A) SLP(C) No. 8289/2019 (IV-A) SLP(C) No. 7367/2019 (IV-A) SLP(C) No. 8141/2019 (IV-A) (With applications for amendment in cause title) Diary No(s). 6037/2019 (IV-A) (With applications for c/delay in filing SLP) SLP(C) No. 8145/2019 (IV-A) SLP(C) No. 8139/2019 (IV-A) Diary No(s). 7805/2019 (IV-A) (With applications for c/delay in filing SLP) Diary No(s). 7909/2019 (IV-A) (With applications for c/delay in filing SLP) Diary No(s). 8914/2019 (IV-A) (With applications for c/delay in filing SLP) Diary No(s). 8916/2019 (IV-A) (With applications for c/delay in filing SLP) Diary No(s). 8921/2019 (IV-A) (With applications for c/delay in filing SLP) Diary No(s). 9014/2019 (IV-A) (With applications for c/delay in filing SLP) Diary No(s). 6043/2019 (IV-A) (With applications for c/delay in filing SLP) SLP(C) No. 8290/2019 (IV-A) SLP(C) No. 9066/2019 (IV-A)

3 SLP(C) No. 9067/2019 (IV-A) SLP(C) No. 9070/2019 (IV-A) Diary No(s). 8940/2019 (IV-A) (With applications for c/delay in filing SLP) Diary No(s). 9997/2019 (IV-A) (With applications for c/delay in filing SLP) SLP(C) No. 14973/2019 (IV-A) SLP(C) No. 11670/2019 (IV-A) Diary No(s). 11608/2019 (IV-A) (With applications for c/delay in filing SLP) SLP(C) No. 11671/2019 (IV-A) SLP(C) No. 12346/2019 (IV-A) SLP(C) No. 11073/2019 (IV-A) SLP(C) No. 12344/2019 (IV-A) SLP(C) No. 16209/2019 (IV-A) (With appls. for c/delay in filing SLP, exemption from filing c/c of the impugned judgment) SLP(C) No. 11676/2019 (IV-A) SLP(C) No. 16211/2019 (IV-A) SLP(C) No. 14978/2019 (IV-A) SLP(C) No. 11677/2019 (IV-A) SLP(C) No. 16212/2019 (IV-A) SLP(C) No. 14980/2019 (IV-A) SLP(C) No. 14991/2019 (IV-A) SLP(C) No. 15005/2019 (IV-A) SLP(C) No. 14972/2019 (IV-A) SLP(C) No. 15007/2019 (IV-A) SLP(C) No. 15015/2019 (IV-A) Diary No(s). 23141/2019 (IV-A)

4 (With application for c/delay in filing SLP) Diary No(s). 25321/2019 (IV-A) (With application for c/delay in filing SLP) Diary No(s). 13607/2019 (IV-A) (With applications for c/delay in filing and refiling SLP) SLP(C) No. 15801/2019 (IV-A) Diary No(s). 21399/2019 (IV-A) (With appls. for c/delay in filing SLP, exemption from filing c/c of the impugned judgment) Diary No(s). 21498/2019 (IV-A) (With applications for c/delay in filing and refiling SLP) Diary No(s). 22008/2019 (IV-A) (With application for c/delay in filing SLP) Diary No(s). 22059/2019 (IV-A) (With applications for c/delay in filing and refiling SLP) SLP(C) No. 18595/2019 (IV-A) (With application for c/delay in filing SLP) Diary No(s). 23113/2019 (IV-A) (With applications for c/delay in filing and refiling SLP) Diary No(s). 23114/2019 (IV-A) (With application for c/delay in filing SLP) Diary No(s). 23147/2019 (IV-A) (With application for c/delay in filing SLP) Diary No(s). 23273/2019 (IV-A) (With application for c/delay in filing SLP) Diary No(s). 25285/2019 (IV-A) (With application for c/delay in filing SLP) Diary No(s). 15523/2019 (IV-A) (With applications for c/delay in filing and refiling/curing the defects of SLP) Diary No(s). 26872/2019 (IV-A) (With applications for c/delay in filing and refiling SLP, exemption from filing c/c of the impugned judgment ) Diary No(s). 29375/2019 (IV-A) (With application for c/delay in filing SLP)

5 Diary No(s). 37550/2019 (XIV) ((With appls. for c/delay in filing SLP, exemption from filing c/c of the impugned judgment) Diary No(s). 37556/2019 (XIV) (With appls. for c/delay in filing SLP, exemption from filing c/c of the impugned judgment) SLP(C) No. 3608/2020 (IX) (With application for c/delay in filing SLP) Diary No(s). 1044/2020 (IX) (With application for c/delay in filing SLP) SLP(C) No. 8140/2019 (IV-A) (With applns for exemption from filing c/c of impugned judgment) Diary No(s). 8715/2019 (IV-A) (With application for c/delay in filing SLP) Diary No(s). 8900/2019 (IV-A) (With application for c/delay in filing SLP) SLP(C) No. 9071/2019 (IV-A) (With applications for exemption from filing c/c of the impugned judgment) SLP(C) No. 12348/2019 (IV-A) SLP(C) No. 14982/2019 (IV-A) (With applications for c/delay in filing SLP and exemption from filing c/c of the impugned judgment) Diary No(s). 15505/2019 (IV-A) (With applications for c/delay in filing SLP) Diary No(s). 21305/2019 (IV-A) (With applications for c/delay in filing SLP and exemption from filing c/c of the impugned judgment) Diary No(s). 23146/2019 (IV-A) (With applications for c/delay in filing SLP and exemption from filing c/c of the impugned judgment) Diary No(s). 23277/2019 (IV-A) (With application for c/delay in filing SLP) Date : 22-01-2021 These matters were called on for hearing today.

6 CORAM : HON'BLE MR. JUSTICE L. NAGESWARA RAO HON'BLE MR. JUSTICE S. ABDUL NAZEER HON'BLE MS. JUSTICE INDU MALHOTRA For the parties Mr. Tushar Mehta, Ld SG Mr. Balbir Singh, Ld ASG Mr. Rupesh Kumar, Adv. Mr. Rajat Nair, Adv. Mr. Shyam Gopal, Adv. Ms. Anil Katiyar, AOR Mr. Ajay Vohra, Sr. Adv. Mr. K.K. Chythanya, Adv. Mr. S. Sharath, Adv. Mr. S. Sukumaran, Adv. Mr. Anand Sukumar, Adv. Ms. Meera Mathur, AOR Mr. D. Nageswar Rao, Adv. Ms. Sherry Goyal, Adv. Mr. Purushottam Anand, Adv. Mr. Ambhoj Kumar Sinha, AOR Ms. Meera Mathur, AOR Mr. Ambhoj Kumar Sinha, AOR Mr. Narendra Jain, Adv. Mr. Senthil Jagadeesan, AOR Ms. Sonakshi Malhan, Adv. Ms. Suriti Chowdhary, Adv. Ms. Mrinal Kanwar, Adv. Mr. Syed Jafar Alam, AOR Mr. Himanshu Sinha, Adv. Mr. Bhuwan Dhoopar, Adv. Mr. Yash Varmani, Adv. Mr. Salil Kapoor, Adv. Mr. Sumit Lalchandani, Adv. Ms. Ananya Kapoor, Adv. Mr. Sanat Kapoor, Adv. Ms. Souma Singh, Adv. Mr. K.P. Singh, Adv. Mr. Praveen Swarup, Adv.

7 Mr. Aurup Dasgupta,Adv. Mr. Rohan Thawani, Adv. Mr. Hardeep Singh Anand,AOR Mr. Zoheb Hussain, Adv. Ms. Kavita Jha, Adv. Mr. Udit Naresh, Adv. Mr. Anant Mann, Adv. Mr. Kunal Verma, AOR Mr. Hardeep Singh Anand, AOR Mr. Sanand Ramakrishnan, AOR M/S.KSN & Co., AOR Mr. Harpreet Singh Ajmani, AOR Mr. H. Raghavendra Rao, AOR UPON hearing the counsel the Court made the following O R D E R List on 29.01.2021 along with SLP No.7376/2019, SLP No. 7372 /2019, SLP No. 10128 /2019, Diary No. 22955 /2019, Diary No. 8896 /2019, Diary No. 28295 /2019, Diary No. 28142 /2019, Diary No. 11689 /2019, Dairy No. 26394 /2019, Diary No. 27869 /2019, Diary No.27764 of 2019. (B.Parvathi) (Anand Prakash) Court Master Court Master

1 ITEM NO.8 COURT NO.6 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition for Special Leave to Appeal (C) No.28652/2018 (Arising out of impugned final judgment and order dated 09-07-2018 in ITA No.10/2011 passed by the High Court Of Karnataka At Bengaluru) SAP LABS INDIA PRIVATE LIMITED Petitioner(s) VERSUS INCOME TAX OFFICER CIRCLE 6 (1) (1) BANGALORE Respondent(s) WITH SLP(C) No.28694/2018 (IV-A) SLP(C) No.29204/2018 (IV-A) SLP(C) No.29180/2018 (IV-A) SLP(C) No.33631/2018 (IV-A) SLP(C) No.2641/2019 (IV-A) Diary No.1571/2019 (IV-A) SLP(C) No.3941/2019 (IV-A) Diary No.1981/2019 (IV-A) SLP(C) No.6108/2019 (IV-A) SLP(C) No.5361/2019 (IV-A) SLP(C) No.5365/2019 (IV-A) SLP(C) No.6106/2019 (IV-A) SLP(C) No.6104/2019 (IV-A) SLP(C) No.7376/2019 (IV-A) SLP(C) No.5362/2019 (IV-A) SLP(C) No.5364/2019 (IV-A) SLP(C) No.6103/2019 (IV-A) SLP(C) No.5366/2019 (IV-A) SLP(C) No.7372/2019 (IV-A) SLP(C) No.7369/2019 (IV-A) SLP(C) No.7373/2019 (IV-A) Diary No.5862/2019 (IV-A) SLP(C) No.7366/2019 (IV-A) SLP(C) No.7368/2019 (IV-A) SLP(C) No.7589/2019 (XIV) SLP(C) No.7374/2019 (IV-A) SLP(C) No.8289/2019 (IV-A) SLP(C) No.7367/2019 (IV-A) SLP(C) Nos.8141/2019 (IV-A) Diary Nos.6037/2019 (IV-A) Diary Nos.6043/2019 (IV-A) SLP(C) No.8290/2019 (IV-A) SLP(C) No.16205/2019 (IV-A)

2 SLP(C) No.8140/2019 (IV-A) SLP(C) No.8145/2019 (IV-A) SLP(C) No.8139/2019 (IV-A) SLP(C) No.8147/2019 (IV-A) Diary No.7805/2019 (IV-A) SLP(C) No.9064/2019 (IV-A) Diary No.7909/2019 (IV-A) Diary No.8715/2019 (IV-A) Diary No.8896/2019 (IV-A) Diary No.8900/2019 (IV-A) SLP(C) No.9066/2019 (IV-A) Diary No.8914/2019 (IV-A) Diary No.8916/2019 (IV-A) Diary No.8921/2019 (IV-A) SLP(C) No.9067/2019 (IV-A) SLP(C) No.9070/2019 (IV-A) Diary No.8940/2019 (IV-A) SLP(C) No.9071/2019 (IV-A) SLP(C) No.9072/2019 (IV-A) Diary No.9010/2019 (IV-A) Diary No.9014/2019 (IV-A) Diary No.9997/2019 (IV-A) SLP(C) No.10128/2019 (IV-A) SLP(C) No.14973/2019 (IV-A) SLP(C) No.11670/2019 (IV-A) Diary No.11608/2019 (IV-A) SLP(C) No.11671/2019 (IV-A) SLP(C) No.16208/2019 (IV-A) SLP(C) No.12346/2019 (IV-A) Diary No.11689/2019 (IV-A) SLP(C) No.14974/2019 (IV-A) SLP(C) No.11071/2019 (IV-A) Diary No.11858/2019 (IV-A) SLP(C) No.11073/2019 (IV-A) SLP(C) No.12344/2019 (IV-A) SLP(C) No.11074/2019 (IV-A) SLP(C) No.16209/2019 (IV-A) SLP(C) No.11669/2019 (IV-A) SLP(C) No.11675/2019 (IV-A) SLP(C) No.11676/2019 (IV-A) SLP(C) No.14976/2019 (IV-A) SLP(C) No.16211/2019 (IV-A) Diary No.13607/2019 (IV-A) SLP(C) No.14978/2019 (IV-A) SLP(C) No.11677/2019 (IV-A) SLP(C) No.14979/2019 (IV-A) SLP(C) No.16212/2019 (IV-A) SLP(C) No.11672/2019 (IV-A) SLP(C) No.14980/2019 (IV-A) SLP(C) No.16216/2019 (IV-A)

3 SLP(C) No.12348/2019 (IV-A) SLP(C) No.14982/2019 (IV-A) SLP(C) No.14983/2019 (IV-A) Diary No.15505/2019 (IV-A) SLP(C) No.14972/2019 (IV-A) Diary No.15523/2019 (IV-A) SLP(C) No.14990/2019 (IV-A) Diary No.15762/2019 (IV-A) SLP(C) No.14991/2019 (IV-A) SLP(C) No.14992/2019 (IV-A) SLP(C) No.14996/2019 (IV-A) SLP(C) No.14997/2019 (IV-A) SLP(C) No.15801/2019 (IV-A) SLP(C) No.15005/2019 (IV-A) SLP(C) No.15006/2019 (IV-A) SLP(C) No.15007/2019 (IV-A) SLP(C) No.15011/2019 (IV-A) SLP(C) No.15021/2019 (IV-A) SLP(C) No.15015/2019 (IV-A) SLP(C) No.15016/2019 (IV-A) SLP(C) No.15019/2019 (IV-A) Diary No.21305/2019 (IV-A) Diary No.21399/2019 (IV-A) Diary No.21406/2019 (IV-A) Diary No.21498/2019 (IV-A) Diary No. 22008/2019 (IV-A) Diary No.22013/2019 (IV-A) Diary No.22030/2019 (IV-A) Diary No.22059/2019 (IV-A) Diary No.22126/2019 (IV-A) Diary No.22955/2019 (IV-A) SLP(C) No.18595/2019 (IV-A) Diary No.23113/2019 (IV-A) Diary No.23114/2019 (IV-A) Diary No.23130/2019 (IV-A) Diary No.23141/2019 (IV-A) Diary No.23146/2019 (IV-A) Diary No.23147/2019 (IV-A) Diary No.23273/2019 (IV-A) Diary No.23277/2019 (IV-A) Diary No.25119/2019 (XIV) Diary No.25126/2019 (IV-A) Diary No.25285/2019 (IV-A) Diary No.25313/2019 (IV-A) Diary No.25321/2019 (IV-A) Diary No.26394/2019 (IV-A) Diary No.26866/2019 (IV-A) Diary No.26872/2019 (IV-A) Diary No.26887/2019 (IV-A) Diary No.27764/2019 (IV-A) Diary No.27869/2019 (IV-A) Diary No.28142/2019 (IV-A)

4 Diary No.28295/2019 (IV-A) Diary No.28300/2019 (IV-A) Diary No.29371/2019 (IV-A) Diary No.29375/2019 (IV-A) Diary No.30481/2019 (IV-A) Diary No.30692/2019 (IV-A) Diary No.31535/2019 (IV-B) Diary No.32026/2019 (IV-A) Diary No.37058/2019 (IV-A) Diary No.37550/2019 (XIV) Diary No.37556/2019 (XIV) Diary No.38765/2019 (XIV) Diary No.3608/2020 (IX) Diary No.1044/2020 (IX) Date : 05-03-2020 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA HON'BLE MR. JUSTICE HEMANT GUPTA Counsel for the Parties: Mr. Sanjay Jain, ASG Mr. Zoheb Hossain, Adv. Mr. Vikrant Yadav, Adv. Mr. Rupesh Kumar, Adv. Ms. Vimla Sinha, Adv. Ms. Anil Katiyar, AOR Mr. K.V. Girish Chowdary, Adv. Ms. Mehak Sachdeva, Adv. Mr. Piyush Goyal, Adv. Mr. Arkaj Kumar, Adv. Mr. Padmesh Mishra, Adv. Mr. Percy Pardiwala, Sr. Adv. Mr. T. Suryanarayan, Adv. Ms. Yugandhara Pawar Jha, Adv. Ms. Manasa Ananthan, Adv. Ms. Mahima Goud, Adv. Mr. Kunal Verma, AOR Mr. Arvind P. Datar, Sr. Adv. Mr. T. Suryanarayan, Adv. Ms. Yugandhara Pawar Jha, Adv. Ms. Manasa Ananthan, Adv. Ms. Mahima Goud, Adv. Mr. Kunal Verma, AOR

5 Mr. Tarun Gulati, Sr. Adv. Ms. Shashi Mathews, Adv. Mr. Ankit Sachdeva, Adv. Mr. Abhishek Boob, Adv. Mr. Ameya Dadhich, Adv. Mr. Kishore Kunal, AOR Mr. Ajay Vohra, Sr. Adv. Ms. Kavita Jha, AOR Mr. Udit Naresh, Adv. Mr. Anant Mann, Adv. Mr. Ajay Vohra, Sr. Adv. Ms. Vanita Bhargava, Adv. Mr. Ajay Bhargava, Adv. Ms. Trishala Trivedi, Adv. Ms. Shweta Kabra, Adv. M/s. Khaitan & Co., AOR Mr. K.K. Chythanya, Adv. Mr. Sharath S., Adv. Mr. Anand Sukumaran, Adv. Mr. S. Sukumaran, Adv. Mr. Bhupesh Kumar Pathak, Adv. For Ms. Meera Mathur, AOR Mr. Nageswar Rao, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. Sandeep S. Karhail, Adv. Ms. Sherry Goyal, Adv. Ms. Anwesha Saha, Adv. Mr. Mukesh Butani, Adv. Mr. Tarun Jain, Adv. Mr. Shankey Agarwal, Adv. Mr. Joseph K. Antony, Adv. Mr. Karan Dhanuka, Adv. Ms. Riya Gupta, Adv. Mr. H. Raghavendra Rao, AOR Mr. Percival Billimoria, Adv. Mr. Rajendra Singhvi, Adv. Mr. R.P. Tolani, Adv. Mr. Mahesh Tolani, Adv. Mr. K.K.L. Gautam, Adv. Ms. Arundhati Chakraborty, Adv. Mr. T.R.B. Sivakumar, AOR Mr. V. Balachandran, Adv. Mr. K.R. Vasudevan, Adv. Mr. Siddharth Naidu, Adv. M/s. KSN & Co., AOR

6 Mr. A. Shankar, Sr. Adv. Mr. Senthil Jagadeesan, AOR Ms. Sonakshi Malhan, Adv. Mr. Narendra Kumar Jain, Adv. Ms. Suriti Chowdhary, Adv. Ms. Mrinal Kanwar, Adv. Mr. Salil Kapoor, Adv. Ms. Ananya Kapoor, Adv. Mr. Sumit Lalchandani, Adv. Mr. Madan Mohan, Adv. Ms. Archana Sharma, Adv. Mr. Praveen Swarup, AOR Mr. Himanshu Sinha, Adv. Mr. Bhuwan Dhoopar, Adv. Ms. Vrinda Tulshan, Adv. Mr. Syed Jafar Alam, AOR Mr. Manish Sharma, Adv. Mr. Vivek Sarin, Adv. Mr. Shauryaveer Saxena, Adv. Mr. Aakarshan Aditya, AOR Mr. G.C. Srivastava, Adv. Mr. Suvinay Kumar Dash, Adv. Ms. Runamoni Bhuyan, AOR Mr. Sanand Ramakrishnan, AOR Mr. Rajeev Mishra, Adv. Mr. Sanjeev Kumar Mahara, Adv. Ms. Kavita Jha, AOR Mr. Udit Naresh, Adv. Mr. Anant Mann, Adv. Mr. Deepak Chopra, Adv. Ms. Akansha Aggarwal, Adv. Mr. Harpreet Singh Ajmani, AOR Ms. Archana Sahadeva, AOR Mr. Rohan Thawani, AOR

7 UPON hearing the counsel the Court made the following O R D E R Heard Mr. Percy Pardiwala, Mr. Tarun Gulati, Mr. Arvind P. Datar, learned Senior Advocates and Mr. K.K. Chythanya and Mr. Nageswar Rao, learned Advocates. Arguments are still not concluded. For further hearing, list these matters on 17.03.2020 as Part- Heard, on top of the Board. In the meantime, Mr. Zoheb Hossain, learned counsel for the Revenue is directed to update the Chart given on the first day and indicate the tax-effect in respect of six matters plus Item No.8.125 – SLP (Civil) Diary No.25126 of 2019 and whether the Department wishes to press these matters or not. We also request Mr. Zoheb Hossain, learned counsel to go through every matter and apprise us on the next occasion about individual merits of the matters. (MUKESH NASA) (PRADEEP KUMAR) COURT MASTER BRANCH OFFICER

1 ITEM NO.12 COURT NO.6 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition for Special Leave to Appeal (C) No.28652/2018 (Arising out of impugned final judgment and order dated 09-07-2018 in ITA No.10/2011 passed by the High Court Of Karnataka At Bengaluru) SAP LABS INDIA PRIVATE LIMITED Petitioner(s) VERSUS INCOME TAX OFFICER CIRCLE 6 (1) (1) BANGALORE Respondent(s) WITH SLP(C) No.28694/2018 (IV-A) SLP(C) No.29204/2018 (IV-A) SLP(C) No.29180/2018 (IV-A) SLP(C) No.33631/2018 (IV-A) SLP(C) No.2641/2019 (IV-A) Diary No.1571/2019 (IV-A) SLP(C) No.3941/2019 (IV-A) Diary No.1981/2019 (IV-A) SLP(C) No.6108/2019 (IV-A) SLP(C) No.5361/2019 (IV-A) SLP(C) No.5365/2019 (IV-A) SLP(C) No.6106/2019 (IV-A) SLP(C) No.6104/2019 (IV-A) SLP(C) No.7376/2019 (IV-A) SLP(C) No.5362/2019 (IV-A) SLP(C) No.5364/2019 (IV-A) SLP(C) No.6103/2019 (IV-A) SLP(C) No.5366/2019 (IV-A) SLP(C) No.7372/2019 (IV-A) SLP(C) No.7369/2019 (IV-A) SLP(C) No.7373/2019 (IV-A) Diary No.5862/2019 (IV-A) SLP(C) No.7366/2019 (IV-A) SLP(C) No.7368/2019 (IV-A) SLP(C) No.7589/2019 (XIV) SLP(C) No.7374/2019 (IV-A) SLP(C) No.8289/2019 (IV-A) SLP(C) No.7367/2019 (IV-A) SLP(C) Nos.8141/2019 (IV-A) Diary Nos.6037/2019 (IV-A) Diary Nos.6043/2019 (IV-A) SLP(C) No.8290/2019 (IV-A) SLP(C) No.16205/2019 (IV-A)

2 SLP(C) No.8140/2019 (IV-A) SLP(C) No.8145/2019 (IV-A) SLP(C) No.8139/2019 (IV-A) SLP(C) No.8147/2019 (IV-A) Diary No.7805/2019 (IV-A) SLP(C) No.9064/2019 (IV-A) Diary No.7909/2019 (IV-A) Diary No.8715/2019 (IV-A) Diary No.8896/2019 (IV-A) Diary No.8900/2019 (IV-A) SLP(C) No.9066/2019 (IV-A) Diary No.8914/2019 (IV-A) Diary No.8916/2019 (IV-A) Diary No.8921/2019 (IV-A) SLP(C) No.9067/2019 (IV-A) SLP(C) No.9070/2019 (IV-A) Diary No.8940/2019 (IV-A) SLP(C) No.9071/2019 (IV-A) SLP(C) No.9072/2019 (IV-A) Diary No.9010/2019 (IV-A) Diary No.9014/2019 (IV-A) Diary No.9997/2019 (IV-A) SLP(C) No.10128/2019 (IV-A) SLP(C) No.14973/2019 (IV-A) SLP(C) No.11670/2019 (IV-A) Diary No.11608/2019 (IV-A) SLP(C) No.11671/2019 (IV-A) SLP(C) No.16208/2019 (IV-A) SLP(C) No.12346/2019 (IV-A) Diary No.11689/2019 (IV-A) SLP(C) No.14974/2019 (IV-A) SLP(C) No.11071/2019 (IV-A) Diary No.11858/2019 (IV-A) SLP(C) No.11073/2019 (IV-A) SLP(C) No.12344/2019 (IV-A) SLP(C) No.11074/2019 (IV-A) SLP(C) No.16209/2019 (IV-A) SLP(C) No.11669/2019 (IV-A) SLP(C) No.11675/2019 (IV-A) SLP(C) No.11676/2019 (IV-A) SLP(C) No.14976/2019 (IV-A) SLP(C) No.16211/2019 (IV-A) Diary No.13607/2019 (IV-A) SLP(C) No.14978/2019 (IV-A) SLP(C) No.11677/2019 (IV-A) SLP(C) No.14979/2019 (IV-A) SLP(C) No.16212/2019 (IV-A) SLP(C) No.11672/2019 (IV-A) SLP(C) No.14980/2019 (IV-A) SLP(C) No.16216/2019 (IV-A)

3 SLP(C) No.12348/2019 (IV-A) SLP(C) No.14982/2019 (IV-A) SLP(C) No.14983/2019 (IV-A) Diary No.15505/2019 (IV-A) SLP(C) No.14972/2019 (IV-A) Diary No.15523/2019 (IV-A) SLP(C) No.14990/2019 (IV-A) Diary No.15762/2019 (IV-A) SLP(C) No.14991/2019 (IV-A) SLP(C) No.14992/2019 (IV-A) SLP(C) No.14996/2019 (IV-A) SLP(C) No.14997/2019 (IV-A) SLP(C) No.15801/2019 (IV-A) SLP(C) No.15005/2019 (IV-A) SLP(C) No.15006/2019 (IV-A) SLP(C) No.15007/2019 (IV-A) SLP(C) No.15011/2019 (IV-A) SLP(C) No.15021/2019 (IV-A) SLP(C) No.15015/2019 (IV-A) SLP(C) No.15016/2019 (IV-A) SLP(C) No.15019/2019 (IV-A) Diary No.21305/2019 (IV-A) Diary No.21399/2019 (IV-A) Diary No.21406/2019 (IV-A) Diary No.21498/2019 (IV-A) Diary No. 22008/2019 (IV-A) Diary No.22013/2019 (IV-A) Diary No.22030/2019 (IV-A) Diary No.22059/2019 (IV-A) Diary No.22126/2019 (IV-A) Diary No.22955/2019 (IV-A) SLP(C) No.18595/2019 (IV-A) Diary No.23113/2019 (IV-A) Diary No.23114/2019 (IV-A) Diary No.23130/2019 (IV-A) Diary No.23141/2019 (IV-A) Diary No.23146/2019 (IV-A) Diary No.23147/2019 (IV-A) Diary No.23273/2019 (IV-A) Diary No.23277/2019 (IV-A) Diary No.25119/2019 (XIV) Diary No.25126/2019 (IV-A) Diary No.25285/2019 (IV-A) Diary No.25313/2019 (IV-A) Diary No.25321/2019 (IV-A) Diary No.26394/2019 (IV-A) Diary No.26866/2019 (IV-A) Diary No.26872/2019 (IV-A) Diary No.26887/2019 (IV-A) Diary No.27764/2019 (IV-A) Diary No.27869/2019 (IV-A)

4 Diary No.28142/2019 (IV-A) Diary No.28295/2019 (IV-A) Diary No.28300/2019 (IV-A) Diary No.29371/2019 (IV-A) Diary No.29375/2019 (IV-A) Diary No.30481/2019 (IV-A) Diary No.30692/2019 (IV-A) Diary No.31535/2019 (IV-B) Diary No.32026/2019 (IV-A) Diary No.37058/2019 (IV-A) Diary No.37550/2019 (XIV) Diary No.37556/2019 (XIV) Diary No.38765/2019 (XIV) Diary No.3608/2020 (IX) Diary No.1044/2020 (IX) Date : 04-03-2020 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA HON'BLE MR. JUSTICE HEMANT GUPTA Counsel for the Parties: Mr. Sanjay Jain, ASG Mr. Zoheb Hossain, Adv. Ms. Vimla Sinha, Adv. Mr. Rupesh Kumar, Adv. Ms. Anil Katiyar, AOR Mr. K.V. Girish Chowdary, Adv. Mr. Vikrant Yadav, Adv. Mr. Piyush Goyal, Adv. Ms. Mehak Sachdeva, Adv. Mr. Arkaj Kumar, Adv. Mr. Padmesh Mishra, Adv. Mr. Percy Pardiwala, Sr. Adv. Mr. T. Suryanarayan, Adv. Ms. Yugandhara Pawar Jha, Adv. Ms. Manasa Ananthan, Adv. Ms. Mahima Goud, Adv. Mr. Kunal Verma, AOR Mr. Arvind P. Datar, Sr. Adv. Mr. T. Suryanarayan, Adv. Ms. Yugandhara Pawar Jha, Adv. Ms. Manasa Ananthan, Adv. Ms. Mahima Goud, Adv. Mr. Kunal Verma, AOR

5 Mr. Tarun Gulati, Sr. Adv. Ms. Shashi Mathews, Adv. Mr. Abhishek Boob, Adv. Mr. Ankit Sachdeva, Adv. Mr. Ameya Dadhich, Adv. Mr. Kishore Kunal, AOR Mr. Ajay Vohra, Sr. Adv. Ms. Kavita Jha, AOR Mr. Udit Naresh, Adv. Mr. Anant Mann, Adv. Mr. N. Venkataraman, Sr. Adv. Mr. Sanand Ramakrishnan, AOR Mr. Rajeev Mishra, Adv. Mr. Sanjeev Kumar Mahara, Adv. Mr. Nageswar Rao, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. Sandeep S. Karhail, Adv. Ms. Sherry Goyal, Adv. Ms. Anwesha Saha, Adv. Mr. Rohan Shah, Adv. Mr. Aurup Dasgupta, Adv. Mr. Rohan Thawani, AOR Mr. Hardeep Singh Anand, Adv. Ms. Vandana Sehgal, Adv. Mr. Anandd Dilip Daga, Adv. Ms. Gunjan Ahuja, Adv. Mr. Iqram Govind Singh, Adv. Mr. K.K. Chythanya, Adv. Mr. Sharath S., Adv. Mr. Anand Sukumaran, Adv. Mr. S. Sukumaran, Adv. Mr. Bhupesh Kumar Pathak, Adv. For Ms. Meera Mathur, AOR Mr. Mukesh Butani, Adv. Mr. Tarun Jain, Adv. Mr. Shankey Agarwal, Adv. Mr. Joseph K. Antony, Adv. Mr. Karun Dhanuka, Adv. Ms. Riya Gupta, Adv. Mr. H. Raghavendra Rao, AOR Mr. V. Balachandran, Adv. Mr. K.R. Vasudevan, Adv. Mr. Siddharth Naidu, Adv. M/s. KSN & Co., AOR

6 Mr. Senthil Jagadeesan, AOR Mr. Narendra Kumar Jain, Adv. Ms. Sonakshi Malhan, Adv. Ms. Suriti Chowdhary, Adv. Ms. Mrinal Kanwar, Adv. Mr. G.C. Srivastava, Adv. Mr. Suvinay Kumar Dash, Adv. Ms. Runamoni Bhuyan, AOR Mr. Himanshu Sinha, Adv. Mr. Bhuwan Dhoopar, Adv. Mr. Syed Jafar Alam, AOR Ms. Kavita Jha, AOR Mr. Udit Naresh, Adv. Mr. Anant Mann, Adv. Mr. Salil Kapoor, Adv. Ms. Ananya Kapoor, Adv. Mr. Praveen Swarup, AOR Mr. Deepak Chopra, Adv. Mr. Harpreet Singh Ajmani, AOR Mr. Aakarshan Aditya, AOR Ms. Archana Sahadeva, AOR Mr. T.R.B. Sivakumar, AOR M/s. Khaitan & Co., AOR UPON hearing the counsel the Court made the following O R D E R Heard in part. For further hearing, list these matters on 05.03.2020 as Part- Heard. (MUKESH NASA) (SANTOSH KUMAR) COURT MASTER BRANCH OFFICER

1 ITEM NO.1 COURT NO.6 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 28652/2018 (Arising out of impugned final judgment and order dated 09-07-2018 in ITA No. 10/2011 passed by the High Court Of Karnataka At Bengaluru) SAP LABS INDIA PRIVATE LIMITED Petitioner(s) VERSUS INCOME TAX OFFICER CIRCLE 6 (1) (1) BANGALORE Respondent(s) ([ LIST ON 03.03.2020 ON TOP OF THE BOARD ] ) WITH SLP(C) No. 28694/2018 (IV-A) SLP(C) No. 29204/2018 (IV-A) ( IA No. 54632/2019 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) SLP(C) No. 29180/2018 (IV-A) SLP(C) No. 33631/2018 (IV-A) SLP(C) No. 2641/2019 (IV-A) Diary No(s). 1571/2019 (IV-A) (IA No. 35109/2019 - CONDONATION OF DELAY IN FILING IA No. 35110/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 3941/2019 (IV-A) Diary No(s). 1981/2019 (IV-A) (IA No. 23054/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 6108/2019 (IV-A) SLP(C) No. 5361/2019 (IV-A) SLP(C) No. 5365/2019 (IV-A) SLP(C) No. 6106/2019 (IV-A) SLP(C) No. 6104/2019 (IV-A) SLP(C) No. 7376/2019 (IV-A)

2 SLP(C) No. 5362/2019 (IV-A) SLP(C) No. 5364/2019 (IV-A) SLP(C) No. 6103/2019 (IV-A) SLP(C) No. 5366/2019 (IV-A) SLP(C) No. 7372/2019 (IV-A) SLP(C) No. 7369/2019 (IV-A) SLP(C) No. 7373/2019 (IV-A) Diary No(s). 5862/2019 (IV-A) (IA No. 34663/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 7366/2019 (IV-A) SLP(C) No. 7368/2019 (IV-A) SLP(C) No. 7589/2019 (XIV) SLP(C) No. 7374/2019 (IV-A) SLP(C) No. 8289/2019 (IV-A) SLP(C) No. 7367/2019 (IV-A) SLP(C) No. 8141/2019 (IV-A) (IA No. 139872/2019 - AMENDMENT IN CAUSE TITLE) Diary No(s). 6037/2019 (IV-A) (IA No. 35617/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 6043/2019 (IV-A) (IA No. 47837/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 8290/2019 (IV-A) SLP(C) No. 16205/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.71732/2019-CONDONATION OF DELAY IN FILING and IA No.71733/2019-CONDONATION OF DELAY IN REFILING) SLP(C) No. 8140/2019 (IV-A) (IA No. 41789/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 8145/2019 (IV-A) SLP(C) No. 8139/2019 (IV-A)

3 SLP(C) No. 8147/2019 (IV-A) Diary No(s). 7805/2019 (IV-A) (IA No. 50093/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9064/2019 (IV-A) Diary No(s). 7909/2019 (IV-A) (IA No. 50975/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8715/2019 (IV-A) (IA No. 58283/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8896/2019 (IV-A) (IA No. 57478/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8900/2019 (IV-A) (IA No. 56125/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9066/2019 (IV-A) Diary No(s). 8914/2019 (IV-A) (IA No. 51495/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8916/2019 (IV-A) (IA No. 49740/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8921/2019 (IV-A) (IA No. 49264/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9067/2019 (IV-A) SLP(C) No. 9070/2019 (IV-A) Diary No(s). 8940/2019 (IV-A) (IA No. 56456/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9071/2019 (IV-A) (IA No. 52746/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 9072/2019 (IV-A) Diary No(s). 9010/2019 (IV-A) (IA No. 59769/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 9014/2019 (IV-A) (IA No. 48693/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 9997/2019 (IV-A) (IA No. 56445/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 10128/2019 (IV-A)

4 (IA No. 137364/2019 - AMENDMENT IN CAUSE TITLE) SLP(C) No. 14973/2019 (IV-A) SLP(C) No. 11670/2019 (IV-A) Diary No(s). 11608/2019 (IV-A) (IA No. 57261/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 11671/2019 (IV-A) SLP(C) No. 16208/2019 (IV-A) SLP(C) No. 12346/2019 (IV-A) Diary No(s). 11689/2019 (IV-A) (IA No. 137367/2019 - AMENDMENT IN CAUSE TITLE IA No. 59430/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 14974/2019 (IV-A) SLP(C) No. 11071/2019 (IV-A) Diary No(s). 11858/2019 (IV-A) (IA No. 59669/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 11073/2019 (IV-A) SLP(C) No. 12344/2019 (IV-A) SLP(C) No. 11074/2019 (IV-A) SLP(C) No. 16209/2019 (IV-A) ( IA No.72726/2019-CONDONATION OF DELAY IN FILING and IA No.72723/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 11669/2019 (IV-A) SLP(C) No. 11675/2019 (IV-A) SLP(C) No. 11676/2019 (IV-A) SLP(C) No. 14976/2019 (IV-A) SLP(C) No. 16211/2019 (IV-A) Diary No(s). 13607/2019 (IV-A) (IA No.114944/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14978/2019 (IV-A) SLP(C) No. 11677/2019 (IV-A)

5 SLP(C) No. 14979/2019 (IV-A) (IA No.88832/2019-CONDONATION OF DELAY IN FILING and IA No.88833/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 16212/2019 (IV-A) SLP(C) No. 11672/2019 (IV-A) SLP(C) No. 14980/2019 (IV-A) SLP(C) No. 16216/2019 (IV-A) SLP(C) No. 12348/2019 (IV-A) SLP(C) No. 14982/2019 (IV-A) (IA No.84208/2019-CONDONATION OF DELAY IN FILING and IA No.84209/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14983/2019 (IV-A) Diary No(s). 15505/2019 (IV-A) (IA No. 76574/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 15523/2019 (IV-A) (IA No.192157/2019-CONDONATION OF DELAY IN FILING and IA No.192158/2019-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 14990/2019 (IV-A) Diary No(s). 15762/2019 (IV-A) (IA No. 76192/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 14991/2019 (IV-A) SLP(C) No. 14992/2019 (IV-A) (IA No.84442/2019-CONDONATION OF DELAY IN FILING and IA No.84444/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14996/2019 (IV-A) SLP(C) No. 14997/2019 (IV-A) SLP(C) No. 15801/2019 (IV-A) SLP(C) No. 15005/2019 (IV-A) SLP(C) No. 15006/2019 (IV-A) SLP(C) No. 15007/2019 (IV-A)

6 SLP(C) No. 15011/2019 (IV-A) SLP(C) No. 15021/2019 (IV-A) SLP(C) No. 15015/2019 (IV-A) SLP(C) No. 15016/2019 (IV-A) SLP(C) No. 15019/2019 (IV-A) Diary No(s). 21305/2019 (IV-A) ( IA No.103487/2019-CONDONATION OF DELAY IN FILING and IA No.103490/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 21399/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.117263/2019-CONDONATION OF DELAY IN FILING and IA No.117267/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.117265/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 21406/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.114924/2019-CONDONATION OF DELAY IN FILING and IA No.114925/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 21498/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.129761/2019-CONDONATION OF DELAY IN FILING and IA No.129762/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 22008/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.109659/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22013/2019 (IV-A) ( IA No.96728/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22030/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.107746/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22059/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.122856/2019-CONDONATION OF DELAY IN FILING and IA No.122857/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 22126/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.113001/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22955/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.110350/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 18595/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.110021/2019-CONDONATION OF DELAY

7 IN FILING) Diary No(s). 23113/2019 (IV-A) ( IA No.119387/2019-CONDONATION OF DELAY IN FILING and IA No.119388/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 23114/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.107538/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23130/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.138131/2019-CONDONATION OF DELAY IN FILING and IA No.138132/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 23141/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.114874/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23146/2019 (IV-A) ( IA No.106780/2019-CONDONATION OF DELAY IN FILING and IA No.106781/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 23147/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.104066/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23273/2019 (IV-A) ( IA No.104694/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23277/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.102259/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25119/2019 (XIV) (FOR ADMISSION and I.R. and IA No.120124/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25126/2019 (IV-A) ( IA No.112771/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25285/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.116834/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25313/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.168501/2019-CONDONATION OF DELAY IN FILING and IA No.168502/2019-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 25321/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.114661/2019-CONDONATION OF DELAY IN FILING)

8 Diary No(s). 26394/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.117018/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 26866/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.120756/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 26872/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.152253/2019-CONDONATION OF DELAY IN FILING and IA No.152256/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.152254/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 26887/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.128274/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 27764/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.127765/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 27869/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.122390/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 28142/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.179773/2019-CONDONATION OF DELAY IN FILING and IA No.179775/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.179774/2019-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 28295/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.124039/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 28300/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.124129/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 29371/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.166591/2019-CONDONATION OF DELAY IN FILING and IA No.166592/2019-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 29375/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.142941/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 30481/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.151264/2019-CONDONATION OF DELAY IN FILING and IA No.151266/2019-CONDONATION OF DELAY IN REFILING)

9 Diary No(s). 30692/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.149371/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 31535/2019 (IV-B) (FOR ADMISSION and I.R. and IA No.149947/2019-CONDONATION OF DELAY IN FILING and IA No.149948/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 32026/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.151370/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 37058/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.173713/2019-CONDONATION OF DELAY IN FILING and IA No.173716/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 37550/2019 (XIV) (IA No. 168908/2019 - CONDONATION OF DELAY IN FILING IA No. 168909/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 37556/2019 (XIV) (IA No. 170791/2019 - CONDONATION OF DELAY IN FILING IA No. 170795/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 38765/2019 (XIV) (IA No. 169968/2019 - CONDONATION OF DELAY IN FILING IA No. 169970/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 3608/2020 (IX) ( IA No.12336/2020-CONDONATION OF DELAY IN FILING) Diary No(s). 1044/2020 (IX) (IA No.11717/2020-CONDONATION OF DELAY IN FILING) Date : 03-03-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA HON'BLE MR. JUSTICE HEMANT GUPTA For the parties: Mr. Tarun Jain, Adv. Mr. Joseph K.Antony, Adv. Mr. Shan key Agarwal, Adv.

10 Ms.Shreyash Shah, Adv. Mr.Karan Dhanuka, Adv. Ms. Riya Gupta, Adv. Mr.Mukesh Butani, Adv. Mr. F. Irani, Adv. Mr. H.R. Rao, AOR Mr. Sanjay Jain, ASG Mr. Vikrant Yadav, Adv. Mr. Zoheb Hossain, adv. Mr . Rupesh Kr., Adv. Mrs. Anil Katiyar, AOR Ms. Vi mla Sinha, Adv. Mr. K.V.G. Choudhary, Adv. Mr. V.S. Subramanyam, Adv. Mr. Hitesh Kr. Sharma, Adv. Mr. S.K. Rajora, Adv. Ms. Kirsna Lalwani, Adv. Mr. Rohan Shah, Adv. Mr. Aurup Dasgupta, Adv. Mr. Rohan Thawani, Adv. Mr. Hardeep Singh Anand, Adv. Ms. Vandana Sehgal, Adv. Mr. Anandd Dilip Daga, Adv. Ms. Gunjan Ahuja, Adv. Mr. Iqram Govind Singh, Adv. Mr. Piyush Goyal, Adv. Ms. Kanu Agarwal, Adv. Mr. D.L.Chidananda, Adv. Mr. G.C. Srivastava, Adv. Mr. Suvinay Kumar Dash, Adv. Mr. R. Bhuyan, Adv. Mr.Sidharth, Adv. Mr. A rchana Sahadeva, AOR Mr. V. Balachandran, Adv. Mr. K.R. Vasudevan, Adv. Mr. Siddharth Naidu, Adv. M/S. Ksn & Co., AOR Mr. Salil Kapoor, Adv. Ms. Ananya Kapoor, Adv. Ms. Sumit Lal Chandani, Adv. Mr. Praveen Swarup, AOR Mr. Dinesh Dwivedi, Sr. Adv. Mr. H. Devrajan, Adv. Mr. P.N. Gupta, Adv. Mr. Ashok Rajagopalan, Adv. Ms. Bharti Gupta, Adv.

11 Mr. Nageshwar Rao, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. Sandeep S. Karhail, Adv. Ms. Sherry Goyal, Adv. Ms. Anwesh Saha, Adv. Mr. Purushottam Anand, Adv. Mr. K.K. Chythanya, Adv. Mr. Sharath S., Adv. Mr. Anand Sukumaran, Adv. Mr. S. Sukumaran, Adv. Mr. Bhupesh Kr. Pathak, Adv. Ms. Meera Mathur, AOR Mr. Ajay Vohra, Sr. Adv. Ms. Kavita Jha, Adv. Mr. Udit Naresh, Adv. Mr. Anant Mann, Adv. Mr. Santosh Sharma,Adv. Mr. Syed Jafar Alam, AOR Mr. Tarun Gulati, Sr. Adv. Mr. Abhishek Boob, Adv. Mr. Shashi Mathews, Adv. Mr. Arvind Datar, Sr. Adv. Mr. Percy Pardiwal, Sr. adv. Mr. T. Suryanarayan, Adv. Mr. Yugandhaa Pawar Jha, Adv. Mr. Manasa Ananthan, Adv. Ms. Mahima Goud, Adv. Mr. Kishore Kunal, AOR Mr. Vasunigam, Adv. Mr. Ameya Dadhich, Adv. Mr. Ankit Sachdeva, Adv. Mr. Senthil Jagadeesan, AOR Mr. Narendra Kumar Jain, Adv. Ms. Sonakshi Malhan, Adv Ms. Suriti Choudhary, Adv. Ms. Mrinal Kanwar, Adv. Mr. Vivek Sarin, Adv. Mr. Manish Sharma, Adv. Mr. Satish Kaushik, Adv. Mr. Akarshan Aditya, Adv. Mr. Syed Jafar Alam, AOR Mr. Himanshu S. Sinha, Adv. Mr. Bhuwan Dhoopar, Adv. Ms. Vanita Bhargava, Adv.

12 Mr. Ajay Bhargava, Adv. Ms. Trishala Trivedi, Adv. M/S. Khaitan & Co., AOR Ms. Vanita Bhargava, Adv. Mr. Ajay Bhargava, Adv. Ms. Trishala Trivedi, Adv. M/S. Khaitan & Co., AOR Mr. Percival Billimoria, Adv. Mr. Rajendra Singhvi, Adv. Mr. R.P. Tolani, Adv. Mr. Mahesh Tolani, Adv. Mr. K.K.L. Gautam, Adv. Ms. Arundhati Chakraborty, Adv. Mr. Sanand Ramakrishnan, AOR Mr. Rajeev Mishra, Adv. Mr. Sanjeev Kr. Mohara, Adv. Ms. Runamoni Bhuyan, AOR Mr. Deepak Chopra, Adv. Mr. Harpreet Singh Ajmani, AOR Ms. Akansha Agarwal, Adv. Mr. Aakarshan Aditya, AOR UPON hearing the counsel the Court made the following O R D E R List on 04.03.2020 as part-heard. (INDU MARWAH) (PRADEEP KUMAR) COURT MASTER (SH) BRANCH OFFICER

1 ITEM NO.20 COURT NO.6 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition for Special Leave to Appeal (C) No.28652/2018 (Arising out of impugned final judgment and order dated 09-07-2018 in ITA No.10/2011 passed by the High Court Of Karnataka At Bengaluru) SAP LABS INDIA PRIVATE LIMITED Petitioner(s) VERSUS INCOME TAX OFFICER CIRCLE 6 (1) (1) BANGALORE Respondent(s) WITH SLP(C) No.28694/2018 (IV-A) SLP(C) No.29204/2018 (IV-A) SLP(C) No.29180/2018 (IV-A) SLP(C) No.33631/2018 (IV-A) SLP(C) No.2641/2019 (IV-A) Diary No.1571/2019 (IV-A) SLP(C) No.3941/2019 (IV-A) Diary No.1981/2019 (IV-A) SLP(C) No.6108/2019 (IV-A) SLP(C) No.5361/2019 (IV-A) SLP(C) No.5365/2019 (IV-A) SLP(C) No.6106/2019 (IV-A) SLP(C) No.6104/2019 (IV-A) SLP(C) No.7376/2019 (IV-A) SLP(C) No.5362/2019 (IV-A) SLP(C) No.5364/2019 (IV-A) SLP(C) No.6103/2019 (IV-A) SLP(C) No.5366/2019 (IV-A) SLP(C) No.7372/2019 (IV-A) SLP(C) No.7369/2019 (IV-A) SLP(C) No.7373/2019 (IV-A) Diary No.5862/2019 (IV-A) SLP(C) No.7366/2019 (IV-A) SLP(C) No.7368/2019 (IV-A) SLP(C) No.7589/2019 (XIV) SLP(C) No.7374/2019 (IV-A) SLP(C) No.8289/2019 (IV-A) SLP(C) No.7367/2019 (IV-A) SLP(C) Nos.8141/2019 (IV-A) Diary Nos.6037/2019 (IV-A) Diary Nos.6043/2019 (IV-A) SLP(C) No.8290/2019 (IV-A) SLP(C) No.16205/2019 (IV-A)

2 SLP(C) No.8140/2019 (IV-A) SLP(C) No.8145/2019 (IV-A) SLP(C) No.8139/2019 (IV-A) SLP(C) No.8147/2019 (IV-A) Diary No.7805/2019 (IV-A) SLP(C) No.9064/2019 (IV-A) Diary No.7909/2019 (IV-A) Diary No.8715/2019 (IV-A) Diary No.8896/2019 (IV-A) Diary No.8900/2019 (IV-A) SLP(C) No.9066/2019 (IV-A) Diary No.8914/2019 (IV-A) Diary No.8916/2019 (IV-A) Diary No.8921/2019 (IV-A) SLP(C) No.9067/2019 (IV-A) SLP(C) No.9070/2019 (IV-A) Diary No.8940/2019 (IV-A) SLP(C) No.9071/2019 (IV-A) SLP(C) No.9072/2019 (IV-A) Diary No.9010/2019 (IV-A) Diary No.9014/2019 (IV-A) Diary No.9997/2019 (IV-A) SLP(C) No.10128/2019 (IV-A) SLP(C) No.14973/2019 (IV-A) SLP(C) No.11670/2019 (IV-A) Diary No.11608/2019 (IV-A) SLP(C) No.11671/2019 (IV-A) SLP(C) No.16208/2019 (IV-A) SLP(C) No.12346/2019 (IV-A) Diary No.11689/2019 (IV-A) SLP(C) No.14974/2019 (IV-A) SLP(C) No.11071/2019 (IV-A) Diary No.11858/2019 (IV-A) SLP(C) No.11073/2019 (IV-A) SLP(C) No.12344/2019 (IV-A) SLP(C) No.11074/2019 (IV-A) SLP(C) No.16209/2019 (IV-A) SLP(C) No.11669/2019 (IV-A) SLP(C) No.11675/2019 (IV-A) SLP(C) No.11676/2019 (IV-A) SLP(C) No.14976/2019 (IV-A) SLP(C) No.16211/2019 (IV-A) Diary No.13607/2019 (IV-A) SLP(C) No.14978/2019 (IV-A) SLP(C) No.11677/2019 (IV-A) SLP(C) No.14979/2019 (IV-A) SLP(C) No.16212/2019 (IV-A) SLP(C) No.11672/2019 (IV-A) SLP(C) No.14980/2019 (IV-A) SLP(C) No.16216/2019 (IV-A)

3 SLP(C) No.12348/2019 (IV-A) SLP(C) No.14982/2019 (IV-A) SLP(C) No.14983/2019 (IV-A) Diary No.15505/2019 (IV-A) SLP(C) No.14972/2019 (IV-A) Diary No.15523/2019 (IV-A) SLP(C) No.14990/2019 (IV-A) Diary No.15762/2019 (IV-A) SLP(C) No.14991/2019 (IV-A) SLP(C) No.14992/2019 (IV-A) SLP(C) No.14996/2019 (IV-A) SLP(C) No.14997/2019 (IV-A) SLP(C) No.15801/2019 (IV-A) SLP(C) No.15005/2019 (IV-A) SLP(C) No.15006/2019 (IV-A) SLP(C) No.15007/2019 (IV-A) SLP(C) No.15011/2019 (IV-A) SLP(C) No.15021/2019 (IV-A) SLP(C) No.15015/2019 (IV-A) SLP(C) No.15016/2019 (IV-A) SLP(C) No.15019/2019 (IV-A) Diary No.21305/2019 (IV-A) Diary No.21399/2019 (IV-A) Diary No.21406/2019 (IV-A) Diary No.21498/2019 (IV-A) Diary No. 22008/2019 (IV-A) Diary No.22013/2019 (IV-A) Diary No.22030/2019 (IV-A) Diary No.22059/2019 (IV-A) Diary No.22126/2019 (IV-A) Diary No.22955/2019 (IV-A) SLP(C) No.18595/2019 (IV-A) Diary No.23113/2019 (IV-A) Diary No.23114/2019 (IV-A) Diary No.23130/2019 (IV-A) Diary No.23141/2019 (IV-A) Diary No.23146/2019 (IV-A) Diary No.23147/2019 (IV-A) Diary No.23273/2019 (IV-A) Diary No.23277/2019 (IV-A) Diary No.25119/2019 (XIV) Diary No.25126/2019 (IV-A) Diary No.25285/2019 (IV-A) Diary No.25313/2019 (IV-A) Diary No.25321/2019 (IV-A) Diary No.26394/2019 (IV-A) Diary No.26866/2019 (IV-A) Diary No.26872/2019 (IV-A) Diary No.26887/2019 (IV-A)

4 Diary No.27764/2019 (IV-A) Diary No.27869/2019 (IV-A) Diary No.28142/2019 (IV-A) Diary No.28295/2019 (IV-A) Diary No.28300/2019 (IV-A) Diary No.29371/2019 (IV-A) Diary No.29375/2019 (IV-A) Diary No.30481/2019 (IV-A) Diary No.30692/2019 (IV-A) Diary No.31535/2019 (IV-B) Diary No.32026/2019 (IV-A) Diary No.37058/2019 (IV-A) Diary No.37550/2019 (XIV) Diary No.37556/2019 (XIV) Diary No.38765/2019 (XIV) Diary No.1044/2020 (IX) Date : 26-02-2020 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE HEMANT GUPTA Counsel for the Parties: Mr. Zoheb Hossain, Adv. Mr. Vikrant Yadav, Adv. Mr. Rupesh Kumar, Adv. Ms. Vimla Sinha, Adv. Mr. K.V. Girish Chowdary, Adv. Mr. Piyush Goyal, Adv. Ms. Mehak Sachdeva, Adv. Ms. Anil Katiyar, AOR Mr. Arvind P. Datar, Sr. Adv. Ms. Yugandhara Pawar Jha, Adv. Mr. Kunal Verma, AOR Mr. Ashwin Nair, Adv. Mr. Tarun Gulati, Sr. Adv. Ms. Shashi Mathews, Adv. Mr. Ankit Sachdeva, Adv. Mr. Abhishek Boob, Adv. Mr. Kishore Kunal, AOR Mr. Ajay Vohra, Sr. Adv. Ms. Kavita Jha, AOR Mr. Udit Naresh, Adv. Mr. Anant Mann, Adv.

5 Mr. Nageswar Rao, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. Sandeep S. Karhail, Adv. Ms. Anwesha Saha, Adv. Ms. Vanita Bhargava, Adv. Mr. Ajay Bhargava, Adv. Ms. Trishala Trivedi, Adv. M/s. Khaitan & Co., AOR Mr. Aurup Dasgupta, Adv. Mr. Rohan Thawani, Adv. Mr. Hardeep Singh Anand, Adv. Ms. Vandana Sehgal, Adv. Ms. Gunjan Ahuja, Adv. Mr. Iqram Govind Singh, Adv. Mr. Percival Billimoria, Adv. Mr. Rajendra Singhvi, Adv. Mr. R.P. Tolani, Adv. Mr. Mahesh Tolani, Adv. Mr. K.K.L. Gautam, Adv. Ms. Arundhati Chakraborty, Adv. Mr. T.R.B. Sivakumar, AOR Mr. Anand Sukumaran, Adv. Mr. S. Sukumaran, Adv. Mr. Bhupesh Kumar Pathak, Adv. For Ms. Meera Mathur, AOR Mr. G.C. Srivastava, Adv. Mr. Suvinay Kumar Dash, Adv. Ms. Runamoni Bhuyan, AOR Mr. V. Balachandran, Adv. Mr. K.R. Vasudevan, Adv. Mr. Siddharth Naidu, Adv. M/s. KSN & Co., AOR Mr. Vivek Sarin, Adv. Mr. Manish Sharma, Adv. Mr. Shauryaveer Saxena, Adv. Mr. Aakarshan Aditya, AOR Mr. Himanshu Sinha, Adv. Mr. Bhuwan Dhoopar, Adv. Mr. Syed Jafar Alam, AOR Ms. Kavita Jha, AOR Mr. Udit Naresh, Adv. Mr. Anant Mann, Adv.

6 Mr. Salil Kapoor, Adv. Ms. Ananya Kapoor, Adv. Ms. Bela Kapoor, Adv. Mr. Sumit Lalchandani, Adv. Ms. Soumya Singh, Adv. Mr. Praveen Swarup, AOR Mr. Senthil Jagadeesan, AOR Ms. Sonakshi Malhan, Adv. Ms. Suriti Chowdhary, Adv. Ms. Mrinal Kanwar, Adv. Mr. Sanand Ramakrishnan, AOR Mr. Rajeev Mishra, Adv. Mr. Sanjeev Kumar Mahara, Adv. Mr. Deepak Chopra, Adv. Mr. Harpreet Singh Ajmani, AOR Mr. H. Raghavendra Rao, AOR Ms. Archana Sahadeva, AOR Mr. T.R.B. Sivakumar, AOR UPON hearing the counsel the Court made the following O R D E R Mr. Zoheb Hossain, learned Advocate representing the Revenue in all these matters submits that there are broadly following three issues which arise for consideration: “1. Whether the exclusion of a comparable entity can be sustained without determining the specific characteristics of the transaction; FAR (functions performed, assets deployed and risks assumed); contractual terms and market conditions as prescribed in Rule 10B(2) of the IT Act, 1962? 2. Whether the objection to the selection of comparable is legally sustainable? 3. Whether the parameters of analysis prescribed under Rule 10B are exhaustive and if so whether it is legally permissible to by-pass the same partially or by implication?”

7 Learned counsel appearing for various assessees, on the other hand, submitted that by very nature, the determination has to be case specific and there could be various nuances to the questions framed for consideration by the Revenue. Be that as it may, we will initially start with these three questions as framed by the Revenue. Learned Counsel appearing for the assessees will be at liberty to point out any other additional questions or any other relevant aspects touching upon these issues. After considering the matter from the perspective of the aforementioned three basic issues, we will thereafter take up all the cases to see whether answers to these questions would conclusively determine the controversy in each of those cases. List all these matters for consideration on 03.03.2020 on top of the Board. It is made clear that no adjournment shall be granted to any one on any count. (MUKESH NASA) (SUMAN JAIN) COURT MASTER ASSISTANT REGISTRAR

1 ITEM NO.27 COURT NO.6 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition for Special Leave to Appeal (C) No.28652/2018 (Arising out of impugned final judgment and order dated 09-07-2018 in ITA No.10/2011 passed by the High Court Of Karnataka At Bengaluru) SAP LABS INDIA PRIVATE LIMITED Petitioner(s) VERSUS INCOME TAX OFFICER CIRCLE 6 (1) (1) BANGALORE Respondent(s) WITH SLP(C) No.28694/2018 (IV-A) SLP(C) No.29204/2018 (IV-A) SLP(C) No.29180/2018 (IV-A) SLP(C) No.33631/2018 (IV-A) SLP(C) No.2641/2019 (IV-A) Diary No.1571/2019 (IV-A) SLP(C) No.3941/2019 (IV-A) Diary No.1981/2019 (IV-A) SLP(C) No.6108/2019 (IV-A) SLP(C) No.5361/2019 (IV-A) SLP(C) No.5365/2019 (IV-A) SLP(C) No.6106/2019 (IV-A) SLP(C) No.6104/2019 (IV-A) SLP(C) No.7376/2019 (IV-A) SLP(C) No.5362/2019 (IV-A) SLP(C) No.5364/2019 (IV-A) SLP(C) No.6103/2019 (IV-A) SLP(C) No.5366/2019 (IV-A) SLP(C) No.7372/2019 (IV-A) SLP(C) No.7369/2019 (IV-A) SLP(C) No.7373/2019 (IV-A) Diary No.5862/2019 (IV-A) SLP(C) No.7366/2019 (IV-A) SLP(C) No.7368/2019 (IV-A) SLP(C) No.7589/2019 (XIV) SLP(C) No.7374/2019 (IV-A) SLP(C) No.8289/2019 (IV-A) SLP(C) No.7367/2019 (IV-A) SLP(C) Nos.8141/2019 (IV-A) Diary Nos.6037/2019 (IV-A) Diary Nos.6043/2019 (IV-A) SLP(C) No.8290/2019 (IV-A) SLP(C) No.16205/2019 (IV-A)

2 SLP(C) No.8140/2019 (IV-A) SLP(C) No.8145/2019 (IV-A) SLP(C) No.8139/2019 (IV-A) SLP(C) No.8147/2019 (IV-A) Diary No.7805/2019 (IV-A) SLP(C) No.9064/2019 (IV-A) Diary No.7909/2019 (IV-A) Diary No.8715/2019 (IV-A) Diary No.8896/2019 (IV-A) Diary No.8900/2019 (IV-A) SLP(C) No.9066/2019 (IV-A) Diary No.8914/2019 (IV-A) Diary No.8916/2019 (IV-A) Diary No.8921/2019 (IV-A) SLP(C) No.9067/2019 (IV-A) SLP(C) No.9070/2019 (IV-A) Diary No.8940/2019 (IV-A) SLP(C) No.9071/2019 (IV-A) SLP(C) No.9072/2019 (IV-A) Diary No.9010/2019 (IV-A) Diary No.9014/2019 (IV-A) Diary No.9997/2019 (IV-A) SLP(C) No.10128/2019 (IV-A) SLP(C) No.14973/2019 (IV-A) SLP(C) No.11670/2019 (IV-A) Diary No.11608/2019 (IV-A) SLP(C) No.11671/2019 (IV-A) SLP(C) No.16208/2019 (IV-A) SLP(C) No.12346/2019 (IV-A) Diary No.11689/2019 (IV-A) SLP(C) No.14974/2019 (IV-A) SLP(C) No.11071/2019 (IV-A) Diary No.11858/2019 (IV-A) SLP(C) No.11073/2019 (IV-A) SLP(C) No.12344/2019 (IV-A) SLP(C) No.11074/2019 (IV-A) SLP(C) No.16209/2019 (IV-A) SLP(C) No.11669/2019 (IV-A) SLP(C) No.11675/2019 (IV-A) SLP(C) No.11676/2019 (IV-A) SLP(C) No.14976/2019 (IV-A) SLP(C) No.16211/2019 (IV-A) Diary No.13607/2019 (IV-A) SLP(C) No.14978/2019 (IV-A) SLP(C) No.11677/2019 (IV-A) SLP(C) No.14979/2019 (IV-A) SLP(C) No.16212/2019 (IV-A) SLP(C) No.11672/2019 (IV-A) SLP(C) No.14980/2019 (IV-A) SLP(C) No.16216/2019 (IV-A)

3 SLP(C) No.12348/2019 (IV-A) SLP(C) No.14982/2019 (IV-A) SLP(C) No.14983/2019 (IV-A) Diary No.15505/2019 (IV-A) SLP(C) No.14972/2019 (IV-A) Diary No.15523/2019 (IV-A) SLP(C) No.14990/2019 (IV-A) Diary No.15762/2019 (IV-A) SLP(C) No.14991/2019 (IV-A) SLP(C) No.14992/2019 (IV-A) SLP(C) No.14996/2019 (IV-A) SLP(C) No.14997/2019 (IV-A) SLP(C) No.15801/2019 (IV-A) SLP(C) No.15005/2019 (IV-A) SLP(C) No.15006/2019 (IV-A) SLP(C) No.15007/2019 (IV-A) SLP(C) No.15011/2019 (IV-A) SLP(C) No.15021/2019 (IV-A) SLP(C) No.15015/2019 (IV-A) SLP(C) No.15016/2019 (IV-A) SLP(C) No.15019/2019 (IV-A) Diary No.21305/2019 (IV-A) Diary No.21399/2019 (IV-A) Diary No.21406/2019 (IV-A) Diary No.21498/2019 (IV-A) Diary No. 22008/2019 (IV-A) Diary No.22013/2019 (IV-A) Diary No.22030/2019 (IV-A) Diary No.22059/2019 (IV-A) Diary No.22126/2019 (IV-A) Diary No.22955/2019 (IV-A) SLP(C) No.18595/2019 (IV-A) Diary No.23113/2019 (IV-A) Diary No.23114/2019 (IV-A) Diary No.23130/2019 (IV-A) Diary No.23141/2019 (IV-A) Diary No.23146/2019 (IV-A) Diary No.23147/2019 (IV-A) Diary No.23273/2019 (IV-A) Diary No.23277/2019 (IV-A) Diary No.25119/2019 (XIV) Diary No.25126/2019 (IV-A) Diary No.25285/2019 (IV-A) Diary No.25313/2019 (IV-A) Diary No.25321/2019 (IV-A) Diary No.26394/2019 (IV-A) Diary No.26866/2019 (IV-A) Diary No.26872/2019 (IV-A) Diary No.26887/2019 (IV-A)

4 Diary No.27764/2019 (IV-A) Diary No.27869/2019 (IV-A) Diary No.28142/2019 (IV-A) Diary No.28295/2019 (IV-A) Diary No.28300/2019 (IV-A) Diary No.29371/2019 (IV-A) Diary No.29375/2019 (IV-A) Diary No.30481/2019 (IV-A) Diary No.30692/2019 (IV-A) Diary No.31535/2019 (IV-B) Diary No.32026/2019 (IV-A) Diary No.37058/2019 (IV-A) Diary No.37550/2019 (XIV) Diary No.37556/2019 (XIV) Diary No.38765/2019 (XIV) Diary No.1044/2020 (IX) Date : 18-02-2020 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA HON'BLE MR. JUSTICE HEMANT GUPTA Counsel for the Parties: Mr. Sanjay Jain, ASG Mr. Zoheb Hossain, Adv. Mr. Rupesh Kumar, Adv. Ms. Vimla Sinha, Adv. Mr. K.V. Girish Chowdary, Adv. Mr. Vikrant Yadav, Adv. Ms. Anil Katiyar, AOR Mr. Tarun Gulati, Sr. Adv. Ms. Shashi Mathews, Adv. Mr. Ameya Dadhich, Adv. Mr. Kishore Kunal, AOR Mr. Vasu Nigam, Adv. Mr. Ankit Sachdeva, Adv. Mr. Nageswar Rao, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. Sandeep S. Karhail, Adv. Ms. Anwesha Saha, Adv.

5 Vanita Bhargava, Adv. Trishala Trivedi, Adv. M/s. Khaitan & Co., AOR Mr. Anand Sukumaran, Adv. Mr. S. Sukumaran, Adv. Mr. Bhupesh Kumar Pathak, Adv. Ms. Meera Mathur, AOR Mr. G.C. Srivastava, Adv. Mr. Suvinay Kumar Dash, Adv. Mr. Siddharth, Adv. Ms. Runamoni Bhuyan, AOR Mr. Mukesh Butani, Adv. Mr. Tarun Jain, Adv. Mr. Shreyash Shah, Adv. Mr. Joseph K. Antony, Adv. Mr. Shankey Agarwal, Adv. Mr. Karan Dhanuka, Adv. Mr. H. Raghavendra Rao, AOR Mr. V. Balachandran, Adv. Mr. K.R. Vasudevan, Adv. Mr. Siddharth Naidu, Adv. M/s. KSN & Co., AOR Mr. Vivek Sarin, Adv. Mr. Manish Sharma, Adv. Mr. Shauryaveer Saxena, Adv. Mr. Aakarshan Aditya, AOR Mr. Himanshu Sinha, Adv. Mr. Bhuwan Dhoopar, Adv. Mr. Syed Jafar Alam, AOR Mr. Sanand Ramakrishnan, AOR Mr. Rajeev Mishra, Adv. Mr. Sanjeev Kumar Mahara, Adv. Mr. Deepak Chopra, Adv. Mr. Harpreet Singh Ajmani, AOR Ms. Archana Sahadeva, AOR Ms. Neha Tandon, Adv. Mr. T.R.B. Sivakumar, AOR Mr. Kunal Verma, AOR Ms. Kavita Jha, AOR

6 Mr. Praveen Swarup, AOR Mr. Senthil Jagadeesan, AOR UPON hearing the counsel the Court made the following O R D E R List on 25.02.2020. (MUKESH NASA) (R.S. NARAYANAN) COURT MASTER BRANCH OFFICER

1 ITEM NO.20 COURT NO.6 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 28652/2018 (Arising out of impugned final judgment and order dated 09-07-2018 in ITA No. 10/2011 passed by the High Court Of Karnataka At Bengaluru) SAP LABS INDIA PRIVATE LIMITED Petitioner(s) VERSUS INCOME TAX OFFICER CIRCLE 6 (1) (1) BANGALORE Respondent(s) WITH SLP(C) No. 28694/2018 (IV-A) SLP(C) No. 29204/2018 (IV-A) ( FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 54632/2019 IA No. 54632/2019 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) SLP(C) No. 29180/2018 (IV-A) SLP(C) No. 33631/2018 (IV-A) (FOR ADMISSION) SLP(C) No. 2641/2019 (IV-A) Diary No(s). 1571/2019 (IV-A) (IA No. 35109/2019 - CONDONATION OF DELAY IN FILING IA No. 35110/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 3941/2019 (IV-A) Diary No(s). 1981/2019 (IV-A) (IA No. 23054/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 6108/2019 (IV-A) SLP(C) No. 5361/2019 (IV-A) SLP(C) No. 5365/2019 (IV-A) SLP(C) No. 6106/2019 (IV-A) SLP(C) No. 6104/2019 (IV-A) SLP(C) No. 7376/2019 (IV-A)

2 SLP(C) No. 5362/2019 (IV-A) SLP(C) No. 5364/2019 (IV-A) SLP(C) No. 6103/2019 (IV-A) SLP(C) No. 5366/2019 (IV-A) SLP(C) No. 7372/2019 (IV-A) SLP(C) No. 7369/2019 (IV-A) SLP(C) No. 7373/2019 (IV-A) Diary No(s). 5862/2019 (IV-A) (IA No. 34663/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 7366/2019 (IV-A) SLP(C) No. 7368/2019 (IV-A) SLP(C) No. 7589/2019 (XIV) SLP(C) No. 7374/2019 (IV-A) SLP(C) No. 8289/2019 (IV-A) SLP(C) No. 7367/2019 (IV-A) SLP(C) No. 8141/2019 (IV-A) ( IA No. 139872/2019 - AMENDMENT IN CAUSE TITLE) Diary No(s). 6037/2019 (IV-A) (IA No. 35617/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 6043/2019 (IV-A) (IA No. 47837/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 8290/2019 (IV-A) SLP(C) No. 16205/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.71732/2019-CONDONATION OF DELAY IN FILING and IA No.71733/2019-CONDONATION OF DELAY IN REFILING) SLP(C) No. 8140/2019 (IV-A) (IA No. 41789/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 8145/2019 (IV-A) SLP(C) No. 8139/2019 (IV-A)

3 SLP(C) No. 8147/2019 (IV-A) Diary No(s). 7805/2019 (IV-A) (IA No. 50093/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9064/2019 (IV-A) Diary No(s). 7909/2019 (IV-A) (IA No. 50975/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8715/2019 (IV-A) (IA No. 58283/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8896/2019 (IV-A) (IA No. 57478/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8900/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 56125/2019 IA No. 56125/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9066/2019 (IV-A) Diary No(s). 8914/2019 (IV-A) (IA No. 51495/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8916/2019 (IV-A) (IA No. 49740/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8921/2019 (IV-A) (IA No. 49264/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9067/2019 (IV-A) SLP(C) No. 9070/2019 (IV-A) Diary No(s). 8940/2019 (IV-A) (IA No. 56456/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9071/2019 (IV-A) (IA No. 52746/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 9072/2019 (IV-A) Diary No(s). 9010/2019 (IV-A) IA No. 59769/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 9014/2019 (IV-A) (IA No. 48693/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 9997/2019 (IV-A) (IA No. 56445/2019 - CONDONATION OF DELAY IN FILING)

4 SLP(C) No. 10128/2019 (IV-A) (IA No. 137364/2019 - AMENDMENT IN CAUSE TITLE) SLP(C) No. 14973/2019 (IV-A) SLP(C) No. 11670/2019 (IV-A) Diary No(s). 11608/2019 (IV-A) (IA No. 57261/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 11671/2019 (IV-A) SLP(C) No. 16208/2019 (IV-A) SLP(C) No. 12346/2019 (IV-A) Diary No(s). 11689/2019 (IV-A) (IA No. 137367/2019 - AMENDMENT IN CAUSE TITLE IA No. 59430/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 14974/2019 (IV-A) SLP(C) No. 11071/2019 (IV-A) Diary No(s). 11858/2019 (IV-A) (IA No. 59669/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 11073/2019 (IV-A) SLP(C) No. 12344/2019 (IV-A) SLP(C) No. 11074/2019 (IV-A) SLP(C) No. 16209/2019 (IV-A) ( IA No.72726/2019-CONDONATION OF DELAY IN FILING and IA No.72723/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 11669/2019 (IV-A) SLP(C) No. 11675/2019 (IV-A) SLP(C) No. 11676/2019 (IV-A) SLP(C) No. 14976/2019 (IV-A) SLP(C) No. 16211/2019 (IV-A) Diary No(s). 13607/2019 (IV-A) (IA No.114944/2019-CONDONATION OF DELAY IN FILING and IA No.114945/2019-CONDONATION OF DELAY IN REFILING) SLP(C) No. 14978/2019 (IV-A)

5 SLP(C) No. 11677/2019 (IV-A) SLP(C) No. 14979/2019 (IV-A) (IA No.88832/2019-CONDONATION OF DELAY IN FILING and IA No.88833/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 16212/2019 (IV-A) SLP(C) No. 11672/2019 (IV-A) SLP(C) No. 14980/2019 (IV-A) SLP(C) No. 16216/2019 (IV-A) SLP(C) No. 12348/2019 (IV-A) SLP(C) No. 14982/2019 (IV-A) (IA No.84208/2019-CONDONATION OF DELAY IN FILING and IA No.84209/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14983/2019 (IV-A) Diary No(s). 15505/2019 (IV-A) (IA No. 76574/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 14972/2019 (IV-A) Diary No(s). 15523/2019 (IV-A) (IA No.192157/2019-CONDONATION OF DELAY IN FILING and IA No.192158/2019-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 14990/2019 (IV-A) Diary No(s). 15762/2019 (IV-A) (IA No. 76192/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 14991/2019 (IV-A) SLP(C) No. 14992/2019 (IV-A) (IA No.84442/2019-CONDONATION OF DELAY IN FILING and IA No.84444/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14996/2019 (IV-A) SLP(C) No. 14997/2019 (IV-A) SLP(C) No. 15801/2019 (IV-A) SLP(C) No. 15005/2019 (IV-A)

6 SLP(C) No. 15006/2019 (IV-A) SLP(C) No. 15007/2019 (IV-A) SLP(C) No. 15011/2019 (IV-A) SLP(C) No. 15021/2019 (IV-A) SLP(C) No. 15015/2019 (IV-A) SLP(C) No. 15016/2019 (IV-A) SLP(C) No. 15019/2019 (IV-A) Diary No(s). 21305/2019 (IV-A) ( IA No.103487/2019-CONDONATION OF DELAY IN FILING and IA No.103490/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 21399/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.117263/2019-CONDONATION OF DELAY IN FILING and IA No.117267/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.117265/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 21406/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.114924/2019-CONDONATION OF DELAY IN FILING and IA No.114925/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 21498/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.129761/2019-CONDONATION OF DELAY IN FILING and IA No.129762/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 22008/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.109659/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22013/2019 (IV-A) ( IA No.96728/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22030/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.107746/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22059/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.122856/2019-CONDONATION OF DELAY IN FILING and IA No.122857/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 22126/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.113001/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22955/2019 (IV-A)

7 (FOR ADMISSION and I.R. and IA No.110350/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 18595/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.110021/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23113/2019 (IV-A) ( IA No.119387/2019-CONDONATION OF DELAY IN FILING and IA No.119388/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 23114/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.107538/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23130/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.138131/2019-CONDONATION OF DELAY IN FILING and IA No.138132/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 23141/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.114874/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23146/2019 (IV-A) ( IA No.106780/2019-CONDONATION OF DELAY IN FILING and IA No.106781/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 23147/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.104066/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23273/2019 (IV-A) ( IA No.104694/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23277/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.102259/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25119/2019 (XIV) (FOR ADMISSION and I.R. and IA No.120124/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25126/2019 (IV-A) ( IA No.112771/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25285/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.116834/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25313/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.168501/2019-CONDONATION OF DELAY IN FILING and IA No.168502/2019-CONDONATION OF DELAY IN REFILING /

8 CURING THE DEFECTS) Diary No(s). 25321/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.114661/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 26394/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.117018/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 26866/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.120756/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 26872/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.152253/2019-CONDONATION OF DELAY IN FILING and IA No.152256/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.152254/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 26887/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.128274/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 27764/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.127765/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 27869/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.122390/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 28142/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.179773/2019-CONDONATION OF DELAY IN FILING and IA No.179775/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.179774/2019-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 28295/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.124039/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 28300/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.124129/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 29371/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.166591/2019-CONDONATION OF DELAY IN FILING and IA No.166592/2019-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 29375/2019 (IV-A)

9 (FOR ADMISSION and I.R. and IA No.142941/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 30481/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.151264/2019-CONDONATION OF DELAY IN FILING and IA No.151266/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 30692/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.149371/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 31535/2019 (IV-B) (FOR ADMISSION and I.R. and IA No.149947/2019-CONDONATION OF DELAY IN FILING and IA No.149948/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 32026/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.151370/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 37058/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.173713/2019-CONDONATION OF DELAY IN FILING and IA No.173716/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 37550/2019 (XIV) (IA No. 168908/2019 - CONDONATION OF DELAY IN FILING IA No. 168909/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 37556/2019 (XIV) (IA No. 170791/2019 - CONDONATION OF DELAY IN FILING IA No. 170795/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 38765/2019 (XIV) (IA No. 169968/2019 - CONDONATION OF DELAY IN FILING IA No. 169970/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 3608/2020 (IX) ( IA No.12336/2020-CONDONATION OF DELAY IN FILING) Diary No(s). 1044/2020 (IX) (IA No.11717/2020-CONDONATION OF DELAY IN FILING) Date : 11-02-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA HON'BLE MR. JUSTICE HEMANT GUPTA

10 For the parties: Mr.Mukesh Butani, Adv. Mr. Tarun Jain, Adv. Mr. Joseph K.Antony, Adv. Mr. Shan key Agarwal, Adv. Ms.Shreyash Shah, Adv. Mr.Karan Dhanuka, Adv. Ms. Riya Gupta, Adv. Mr. H.R. Rao, AOR Mr. Sanjay Jain, ASG Ms. Vimla Sinha, Adv. Mr. Arkaj Kumar, Adv. Mr. Padmesh Mishra, Adv. Mr. H.R. Rao, Adv. Mr. K.V.G. Choudhary, Adv. Mr. Shreyash Bhardwaj, Adv. Mr. Vikrant Yadav, Adv. Mr. Rupesh Kr., Adv. Mr. Zoheb Hossain, adv. Mr. Piyush Goyal, Adv. Mrs. Anil Katiyar, AOR Ms. Kanu Agarwal, Adv. Mr. D.L.Chidananda, Adv. Mr. G.C. Srivastava, Adv. Mr. Suvinay Kumar Dash, Adv. Mr.Sidharth, Adv. Mr. Archana Sahadeva, AOR Mr. V. Balachandran, Adv. Mr. K.R. Vasudevan, Adv. Mr. Siddharth Naidu, Adv. M/S. Ksn & Co., AOR Mr. Salil Kapoor, Adv. Ms. Ananya Kapoor, Adv. Mr. Praveen Swarup, AOR Mr. Dinesh Dwivedi, Sr. Adv. Mr. H. Devrajan, Adv. Mr. P.N. Gupta, Adv. Mr. Ashok Rajagopalan, Adv. Ms. Bharti Gupta, Adv. Mr. Nageshwar Rao, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. Purushottam Anand, Adv. Ms. Anwesha Saha, Adv. Mr. K.K. Chythanya, Adv. Mr. Sharath S., Adv.

11 Mr. Anand Sukumaran, Adv. Mr. S. Sukumaran, Adv. Mr. Bhupesh Kr. Pathak, Adv. Ms. Meera Mathur, AOR Mr. Ajay Vohra, Sr. Adv. Ms. Kavita Jha, Adv. Mr. Udit Naresh, Adv. Mr. Anant Mann, Adv. Mr. Santosh Sharma,Adv. Mr. Syed Jafar Alam, AOR Mr. Tarun Gulati, Sr. Adv. Mr. Abhishek Boob, Adv. Mr. Shashi Mathews, Adv. Mr. Kishore Kunal, AOR Mr. Vasunigam, Adv. Mr. Ameya Dadhich, Adv. Mr. Ankit Sachdeva, Adv. Mr. Senthil Jagadeesan, AOR Mr. Narendra Kumar Jain, Adv. Ms. Sonakshi Malhan, Adv Ms. Suriti Choudhary, Adv. Ms. Mrinal Kanwar, Adv. Mr. Vivek Sarin, Adv. Mr. Manish Sharma, Adv. Mr. Shauaryaveer Saxena, Adv. Mr. Satish Kaushik, Adv. Mr. Syed Jafar Alam, AOR Mr. Himanshu S. Sinha, Adv. Mr. Bhuwan Dhoopar, Adv. Ms. Vanita Bhargava, Adv. Mr. Ajay Bhargava, Adv. Ms. Trishala Trivedi, Adv. M/S. Khaitan & Co., AOR Ms. Vanita Bhargava, Adv. Mr. Ajay Bhargava, Adv. Ms. Trishala Trivedi, Adv. M/S. Khaitan & Co., AOR Mr. Percival Billimoria, Adv. Mr. Rajendra Singhvi, Adv. Mr. R.P. Tolani, Adv. Mr. Mahesh Tolani, Adv. Mr. K.K.L. Gautam, Adv. Ms. Arundhati Chakraborty, Adv.

12 Mr. Sanand Ramakrishnan, AOR Ms. Runamoni Bhuyan, AOR Mr. Harpreet Singh Ajmani, AOR Mr. Aakarshan Aditya, AOR UPON hearing the counsel the Court made the following O R D E R List on 18.2.2020. (INDU MARWAH) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

1 ITEM NO.22 COURT NO.6 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition for Special Leave to Appeal (C) No.28652/2018 (Arising out of impugned final judgment and order dated 09-07-2018 in ITA No.10/2011 passed by the High Court Of Karnataka At Bengaluru) SAP LABS INDIA PRIVATE LIMITED Petitioner(s) VERSUS INCOME TAX OFFICER CIRCLE 6 (1) (1) BANGALORE Respondent(s) WITH SLP(C) No.28694/2018 (IV-A) SLP(C) No.29204/2018 (IV-A) SLP(C) No.29180/2018 (IV-A) SLP(C) No.33631/2018 (IV-A) SLP(C) No.2641/2019 (IV-A) Diary No.1571/2019 (IV-A) SLP(C) No.3941/2019 (IV-A) Diary No.1981/2019 (IV-A) SLP(C) No.6108/2019 (IV-A) SLP(C) No.5361/2019 (IV-A) SLP(C) No.5365/2019 (IV-A) SLP(C) No.6106/2019 (IV-A) SLP(C) No.6104/2019 (IV-A) SLP(C) No.7376/2019 (IV-A) SLP(C) No.5362/2019 (IV-A) SLP(C) No.5364/2019 (IV-A) SLP(C) No.6103/2019 (IV-A) SLP(C) No.5366/2019 (IV-A) SLP(C) No.7372/2019 (IV-A) SLP(C) No.7369/2019 (IV-A) SLP(C) No.7373/2019 (IV-A) Diary No.5862/2019 (IV-A) SLP(C) No.7366/2019 (IV-A) SLP(C) No.7368/2019 (IV-A) SLP(C) No.7589/2019 (XIV) SLP(C) No.7374/2019 (IV-A) SLP(C) No.8289/2019 (IV-A) SLP(C) No.7367/2019 (IV-A) SLP(C) Nos.8141/2019 (IV-A) Diary Nos.6037/2019 (IV-A) Diary Nos.6043/2019 (IV-A) SLP(C) No.8290/2019 (IV-A) SLP(C) No.16205/2019 (IV-A)

2 SLP(C) No.8140/2019 (IV-A) SLP(C) No.8145/2019 (IV-A) SLP(C) No.8139/2019 (IV-A) SLP(C) No.8147/2019 (IV-A) Diary No.7805/2019 (IV-A) SLP(C) No.9064/2019 (IV-A) Diary No.7909/2019 (IV-A) Diary No.8715/2019 (IV-A) Diary No.8896/2019 (IV-A) Diary No.8900/2019 (IV-A) SLP(C) No.9066/2019 (IV-A) Diary No.8914/2019 (IV-A) Diary No.8916/2019 (IV-A) Diary No.8921/2019 (IV-A) SLP(C) No.9067/2019 (IV-A) SLP(C) No.9070/2019 (IV-A) Diary No.8940/2019 (IV-A) SLP(C) No.9071/2019 (IV-A) SLP(C) No.9072/2019 (IV-A) Diary No.9010/2019 (IV-A) Diary No.9014/2019 (IV-A) Diary No.9997/2019 (IV-A) SLP(C) No.10128/2019 (IV-A) SLP(C) No.14973/2019 (IV-A) SLP(C) No.11670/2019 (IV-A) Diary No.11608/2019 (IV-A) SLP(C) No.11671/2019 (IV-A) SLP(C) No.16208/2019 (IV-A) SLP(C) No.12346/2019 (IV-A) Diary No.11689/2019 (IV-A) SLP(C) No.14974/2019 (IV-A) SLP(C) No.11071/2019 (IV-A) Diary No.11858/2019 (IV-A) SLP(C) No.11073/2019 (IV-A) SLP(C) No.12344/2019 (IV-A) SLP(C) No.11074/2019 (IV-A) SLP(C) No.16209/2019 (IV-A) SLP(C) No.11669/2019 (IV-A) SLP(C) No.11675/2019 (IV-A) SLP(C) No.11676/2019 (IV-A) SLP(C) No.14976/2019 (IV-A) SLP(C) No.16211/2019 (IV-A) Diary No.13607/2019 (IV-A) SLP(C) No.14978/2019 (IV-A) SLP(C) No.11677/2019 (IV-A) SLP(C) No.14979/2019 (IV-A) SLP(C) No.16212/2019 (IV-A) SLP(C) No.11672/2019 (IV-A) SLP(C) No.14980/2019 (IV-A) SLP(C) No.16216/2019 (IV-A)

3 SLP(C) No.12348/2019 (IV-A) SLP(C) No.14982/2019 (IV-A) SLP(C) No.14983/2019 (IV-A) Diary No.15505/2019 (IV-A) SLP(C) No.14972/2019 (IV-A) Diary No.15523/2019 (IV-A) SLP(C) No.14990/2019 (IV-A) Diary No.15762/2019 (IV-A) SLP(C) No.14991/2019 (IV-A) SLP(C) No.14992/2019 (IV-A) SLP(C) No.14996/2019 (IV-A) SLP(C) No.14997/2019 (IV-A) SLP(C) No.15801/2019 (IV-A) SLP(C) No.15005/2019 (IV-A) SLP(C) No.15006/2019 (IV-A) SLP(C) No.15007/2019 (IV-A) SLP(C) No.15011/2019 (IV-A) SLP(C) No.15021/2019 (IV-A) SLP(C) No.15015/2019 (IV-A) SLP(C) No.15016/2019 (IV-A) SLP(C) No.15019/2019 (IV-A) Diary No.21305/2019 (IV-A) Diary No.21399/2019 (IV-A) Diary No.21406/2019 (IV-A) Diary No.21498/2019 (IV-A) Diary No. 22008/2019 (IV-A) Diary No.22013/2019 (IV-A) Diary No.22030/2019 (IV-A) Diary No.22059/2019 (IV-A) Diary No.22126/2019 (IV-A) Diary No.22955/2019 (IV-A) SLP(C) No.18595/2019 (IV-A) Diary No.23113/2019 (IV-A) Diary No.23114/2019 (IV-A) Diary No.23130/2019 (IV-A) Diary No.23141/2019 (IV-A) Diary No.23146/2019 (IV-A) Diary No.23147/2019 (IV-A) Diary No.23273/2019 (IV-A) Diary No.23277/2019 (IV-A) Diary No.25119/2019 (XIV) Diary No.25126/2019 (IV-A) Diary No.25285/2019 (IV-A) Diary No.25313/2019 (IV-A) Diary No.25321/2019 (IV-A) Diary No.26394/2019 (IV-A) Diary No.26866/2019 (IV-A) Diary No.26872/2019 (IV-A) Diary No.26887/2019 (IV-A)

4 Diary No.27764/2019 (IV-A) Diary No.27869/2019 (IV-A) Diary No.28142/2019 (IV-A) Diary No.28295/2019 (IV-A) Diary No.28300/2019 (IV-A) Diary No.29371/2019 (IV-A) Diary No.29375/2019 (IV-A) Diary No.30481/2019 (IV-A) Diary No.30692/2019 (IV-A) Diary No.31535/2019 (IV-B) Diary No.32026/2019 (IV-A) Diary No.37058/2019 (IV-A) Diary No.37550/2019 (XIV) Diary No.37556/2019 (XIV) Diary No.38765/2019 (XIV) Diary No.1044/2020 (IX) Date : 04-02-2020 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA Counsel for the Parties: Mr. Nageswar Rao, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. Purushottam Anand, Adv. Ms. Anwesha Saha, Adv. Mr. Anand Sukumaran, Adv. Mr. S. Sukumaran, Adv. Mr. Bhupesh Kumar Pathak, Adv. Ms. Meera Mathur, AOR Mr. Sanjay Jain, ASG Mr. Zoheb Hossain, Adv. Mr. Rupesh Kumar, Adv. Ms. Vimla Sinha, Adv. Mr. K.V. Girish Chowdary, Adv. Mr. Vikrant Yadav, Adv. Mr. Umesh Kumar S., Adv. Mrs. Anil Katiyar, AOR Mr. Suvinay Dash, Adv. Mr. Piyush Sachdev, Adv. Ms. Runamoni Bhuyan, AOR Ms. Archana Sahadeva, AOR

5 Mr. H. Raghavendra Rao, AOR Mr. Mukesh Butani, Adv. Mr. Tarun Jain, Adv. Mr. Shankey Agarwal, Adv. Mr. Shreyash Shah, Adv. Mr. Joseph K. Antony, Adv. Mr. Karan Dhanuka, Adv. Mr. T. Suryanarayan, Adv. Mr. Kunal Verma, AOR Ms. Yugandhara Pawar Jha, Adv. Mr. Ashwin Nair, Adv. Ms. Kavita Jha, AOR Mr. Udit Naresh, Adv. Mr. Anant Mann, Adv. Mr. V. Balachandran, Adv. Mr. K.R. Vasudevan, Adv. Mr. Siddharth Naidu, Adv. M/s. KSN & Co., AOR Mr. Salil Kapoor, Adv. Mr. Sidharth Kanwar, Adv. Mr. Sumit Lalchandani, Adv. Ms. Ananya Kapoor, Adv. Mr. Praveen Swarup, AOR Mr. Ameya Dadhich, Adv., Mr. Abhishen Boob, Adv. Ms. Shashi Mathews, Adv. Mr. Kishore Kunal, AOR Mr. Senthil Jagadeesan, AOR Ms. Sonakshi Malhan, Adv. Ms. Suriti Chowdhary, Adv. Ms. Mrinal Kanwar, Adv. Mr. Deepak Chopra, Adv. Mr. Harpreet Singh Ajmani, AOR Ms. Pratishtha Singh, Adv. Mr. Manish Sharma, Adv. Mr. Vivek Sarin, Adv. Mr. Aakarshan Aditya, AOR Mr. Syed Jafar Alam, AOR Mr. Ajay Bhargava, Adv. Ms. Vanita Bhargava, Adv. Ms. Trishala Trivedi, Adv. M/s. Khaitan & Co., AOR

6 Mr. Rajendra Singhvi, Adv. Mr. R.P. Tolani, Adv. Mr. Mahesh Tolani, Adv. Mr. K.K.L. Gautam, Adv. Ms. Arundhati Chakraborty, Adv. Mr. T.R.B. Sivakumar, AOR Mr. Sanand Ramakrishnan, AOR Mr. Rajeev Mishra, Adv. Mr. Sanjeev Kumar Mahara, Adv. UPON hearing the counsel the Court made the following O R D E R In view of the letter dated 31.01.2020 circulated by the learned counsel for the respondents, the matters are adjourned to 11.02.2020. (MUKESH NASA) (SUMAN JAIN) COURT MASTER ASSISTANT REGISTRAR

ITEM NO.25 COURT NO.8 SECTION IX S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL)…... Diary No(s).1040/2020 (Arising out of impugned final judgment and order dated 11-06-2019 in ITA No. 569/2017 passed by the High Court Of Judicature At Bombay) PR. COMMISSIONER OF INCOME TAX 9 Petitioner(s) VERSUS M/S B. P. INDIA SERVICES PVT. LTD. Respondent(s) (IA No.12336/2020-CONDONATION OF DELAY IN FILING) Date : 31-01-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ASHOK BHUSHAN HON'BLE MR. JUSTICE M.R. SHAH For Petitioner(s) Mr. Sanjay Jain, ASG Mr. Manish Pushkarna, Adv. Mr. N.K. Kausheir, Adv. Mr. N.K. Karhail, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP(C) No.SLP(C) No.28652/2018. (ARJUN BISHT) (SUMAN JAIN) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.18 COURT NO.15 SECTION IX S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.1044/2020 (Arising out of impugned final judgment and order dated 11-06-2019 in ITA No. 63/2017 passed by the High Court Of Judicature At Bombay) THE PR COMMISSIONER OF INCOME TAX 6 Petitioner(s) VERSUS JOHN DEERE INDIA PVT LTD Respondent(s) (FOR ADMISSION and I.R. and IA No.11717/2020-CONDONATION OF DELAY IN FILING ) Date : 31-01-2020 This petition was called on for hearing today. CORAM : HON'BLE MS. JUSTICE INDU MALHOTRA HON'BLE MR. JUSTICE AJAY RASTOGI For Petitioner(s) Mr. Tushar Mehta, SG Mr. Sanjay Jain, ASG Mr. Zoheb Hossain, Adv. Mr. D.L. Chidanand, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R List alongwith SLP (C) No.28652/2018. (RACHNA) (KAPIL SHARMA) SENIOR PERSONAL ASSISTANT BRANCH OFFICER

1 ITEM NO.59 COURT NO.6 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 28652/2018 (Arising out of impugned final judgment and order dated 09-07-2018 in ITA No. 10/2011 passed by the High Court Of Karnataka At Bengaluru) SAP LABS INDIA PRIVATE LIMITED Petitioner(s) VERSUS INCOME TAX OFFICER CIRCLE 6 (1) (1) BANGALORE Respondent(s) WITH SLP(C) No. 28694/2018 (IV-A) SLP(C) No. 29204/2018 (IV-A) ( FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 54632/2019 IA No. 54632/2019 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) SLP(C) No. 29180/2018 (IV-A) SLP(C) No. 33631/2018 (IV-A) SLP(C) No. 2641/2019 (IV-A) Diary No(s). 1571/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 35109/2019 FOR CONDONATION OF DELAY IN REFILING ON IA 35110/2019 FOR CONDONATION OF DELAY IN FILING/REFILING SLP ON IA 35110/2019 FOR CONDONATION OF DELAY IN RE-FILING APPEAL ON IA 35110/2019 IA No. 35109/2019 - CONDONATION OF DELAY IN FILING IA No. 35110/2019 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 3941/2019 (IV-A) Diary No(s). 1981/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.23054/2019-CONDONATION OF DELAY IN FILING IA No. 23054/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 6108/2019 (IV-A) SLP(C) No. 5361/2019 (IV-A) SLP(C) No. 5365/2019 (IV-A)

2 SLP(C) No. 6106/2019 (IV-A) SLP(C) No. 6104/2019 (IV-A) SLP(C) No. 7376/2019 (IV-A) SLP(C) No. 5362/2019 (IV-A) SLP(C) No. 5364/2019 (IV-A) SLP(C) No. 6103/2019 (IV-A) SLP(C) No. 5366/2019 (IV-A) SLP(C) No. 7372/2019 (IV-A) SLP(C) No. 7369/2019 (IV-A) SLP(C) No. 7373/2019 (IV-A) Diary No(s). 5862/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 34663/2019 IA No. 34663/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 7366/2019 (IV-A) SLP(C) No. 7368/2019 (IV-A) SLP(C) No. 7589/2019 (XIV) SLP(C) No. 7374/2019 (IV-A) SLP(C) No. 8289/2019 (IV-A) SLP(C) No. 7367/2019 (IV-A) SLP(C) No. 8141/2019 (IV-A) ( FOR AMENDMENT IN CAUSE TITLE ON IA 139872/2019 IA No. 139872/2019 - AMENDMENT IN CAUSE TITLE) Diary No(s). 6037/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 35617/2019 IA No. 35617/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 6043/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 47837/2019 IA No. 47837/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 8290/2019 (IV-A) SLP(C) No. 16205/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.71732/2019-CONDONATION OF DELAY IN FILING and IA No.71733/2019-CONDONATION OF DELAY IN REFILING)

3 SLP(C) No. 8140/2019 (IV-A) (IA FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 41789/2019 IA No. 41789/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 8145/2019 (IV-A) SLP(C) No. 8139/2019 (IV-A) SLP(C) No. 8147/2019 (IV-A) Diary No(s). 7805/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 50093/2019 IA No. 50093/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9064/2019 (IV-A) Diary No(s). 7909/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 50975/2019 IA No. 50975/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8715/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 58283/2019 IA No. 58283/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8896/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 57478/2019 IA No. 57478/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8900/2019 (IV-A) (FOR CONDONATION OF DELAY IN FILING ON IA 56125/2019 IA No. 56125/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9066/2019 (IV-A) Diary No(s). 8914/2019 (IV-A) (IA No. 51495/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8916/2019 (IV-A) (IA No. 49740/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8921/2019 (IV-A) (IA No. 49264/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9067/2019 (IV-A) SLP(C) No. 9070/2019 (IV-A) Diary No(s). 8940/2019 (IV-A) (IA No. 56456/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9071/2019 (IV-A)

4 (IA No. 52746/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 9072/2019 (IV-A) Diary No(s). 9010/2019 (IV-A) (IA No. 59769/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 9014/2019 (IV-A) (IA No. 48693/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 9997/2019 (IV-A) (IA No. 56445/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 10128/2019 (IV-A) (IA No. 137364/2019 - AMENDMENT IN CAUSE TITLE) SLP(C) No. 14973/2019 (IV-A) SLP(C) No. 11670/2019 (IV-A) Diary No(s). 11608/2019 (IV-A) (IA No. 57261/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 11671/2019 (IV-A) SLP(C) No. 16208/2019 (IV-A) SLP(C) No. 12346/2019 (IV-A) Diary No(s). 11689/2019 (IV-A) (IA No. 137367/2019 - AMENDMENT IN CAUSE TITLE IA No. 59430/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 14974/2019 (IV-A) SLP(C) No. 11071/2019 (IV-A) Diary No(s). 11858/2019 (IV-A) (IA No. 59669/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 11073/2019 (IV-A) SLP(C) No. 12344/2019 (IV-A) SLP(C) No. 11074/2019 (IV-A) SLP(C) No. 16209/2019 (IV-A) ( IA No.72726/2019-CONDONATION OF DELAY IN FILING and IA No.72723/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 11669/2019 (IV-A)

5 SLP(C) No. 11675/2019 (IV-A) SLP(C) No. 11676/2019 (IV-A) SLP(C) No. 14976/2019 (IV-A) SLP(C) No. 16211/2019 (IV-A) Diary No(s). 13607/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.114944/2019-CONDONATION OF DELAY IN FILING and IA No.114945/2019-CONDONATION OF DELAY IN REFILING) SLP(C) No. 14978/2019 (IV-A) SLP(C) No. 11677/2019 (IV-A) SLP(C) No. 14979/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.88832/2019-CONDONATION OF DELAY IN FILING and IA No.88833/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 16212/2019 (IV-A) SLP(C) No. 11672/2019 (IV-A) SLP(C) No. 14980/2019 (IV-A) SLP(C) No. 16216/2019 (IV-A) SLP(C) No. 12348/2019 (IV-A) SLP(C) No. 14982/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.84208/2019-CONDONATION OF DELAY IN FILING and IA No.84209/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14983/2019 (IV-A) Diary No(s). 15505/2019 (IV-A) (IA No. 76574/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 14972/2019 (IV-A) Diary No(s). 15523/2019 (IV-A) (IA No.192157/2019-CONDONATION OF DELAY IN FILING and IA No.192158/2019-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 14990/2019 (IV-A) Diary No(s). 15762/2019 (IV-A) (IA No. 76192/2019 - CONDONATION OF DELAY IN FILING)

6 SLP(C) No. 14991/2019 (IV-A) SLP(C) No. 14992/2019 (IV-A) ( IA No.84442/2019-CONDONATION OF DELAY IN FILING and IA No.84444/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14996/2019 (IV-A) SLP(C) No. 14997/2019 (IV-A) SLP(C) No. 15801/2019 (IV-A) SLP(C) No. 15005/2019 (IV-A) SLP(C) No. 15006/2019 (IV-A) SLP(C) No. 15007/2019 (IV-A) SLP(C) No. 15011/2019 (IV-A) SLP(C) No. 15021/2019 (IV-A) SLP(C) No. 15015/2019 (IV-A) SLP(C) No. 15016/2019 (IV-A) SLP(C) No. 15019/2019 (IV-A) SLP(C) No. 15020/2019 (IV-A) Diary No(s). 21305/2019 (IV-A) ( IA No.103487/2019-CONDONATION OF DELAY IN FILING and IA No.103490/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 21399/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.117263/2019-CONDONATION OF DELAY IN FILING and IA No.117267/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.117265/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 21406/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.114924/2019-CONDONATION OF DELAY IN FILING and IA No.114925/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 21498/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.129761/2019-CONDONATION OF DELAY IN FILING and IA No.129762/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 22008/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.109659/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22013/2019 (IV-A) ( IA No.96728/2019-CONDONATION OF DELAY IN FILING)

7 Diary No(s). 22030/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.107746/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22059/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.122856/2019-CONDONATION OF DELAY IN FILING and IA No.122857/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 22126/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.113001/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22955/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.110350/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 18595/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.110021/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23113/2019 (IV-A) ( IA No.119387/2019-CONDONATION OF DELAY IN FILING and IA No.119388/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 23114/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.107538/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23130/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.138131/2019-CONDONATION OF DELAY IN FILING and IA No.138132/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 23141/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.114874/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23146/2019 (IV-A) ( IA No.106780/2019-CONDONATION OF DELAY IN FILING and IA No.106781/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 23147/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.104066/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23273/2019 (IV-A) ( IA No.104694/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23277/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.102259/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25119/2019 (XIV) (FOR ADMISSION and I.R. and IA No.120124/2019-CONDONATION OF DELAY

8 IN FILING) Diary No(s). 25126/2019 (IV-A) ( IA No.112771/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25285/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.116834/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25313/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.168501/2019-CONDONATION OF DELAY IN FILING and IA No.168502/2019-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 25321/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.114661/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 26394/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.117018/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 26866/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.120756/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 26872/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.152253/2019-CONDONATION OF DELAY IN FILING and IA No.152256/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.152254/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 26887/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.128274/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 27764/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.127765/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 27787/2019 (IV-A) ( IA No.131426/2019-CONDONATION OF DELAY IN FILING and IA No.131429/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 27869/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.122390/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 28142/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.179773/2019-CONDONATION OF DELAY IN FILING and IA No.179775/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.179774/2019-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS)

9 Diary No(s). 28295/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.124039/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 28300/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.124129/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 29371/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.166591/2019-CONDONATION OF DELAY IN FILING and IA No.166592/2019-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 29375/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.142941/2019-CONDONATION OF DELAY IN FILING Diary No(s). 30481/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.151264/2019-CONDONATION OF DELAY IN FILING and IA No.151266/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 30692/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.149371/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 31535/2019 (IV-B) (FOR ADMISSION and I.R. and IA No.149947/2019-CONDONATION OF DELAY IN FILING and IA No.149948/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 32026/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.151370/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 37058/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.173713/2019-CONDONATION OF DELAY IN FILING and IA No.173716/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 37550/2019 (XIV) (FOR ADMISSION and I.R. and IA No.168908/2019-CONDONATION OF DELAY IN FILING and IA No.168909/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 168908/2019 - CONDONATION OF DELAY IN FILING IA No. 168909/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 37556/2019 (XIV) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 170791/2019 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 170795/2019

10 IA No. 170791/2019 - CONDONATION OF DELAY IN FILING IA No. 170795/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 38765/2019 (XIV) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 169968/2019 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 169970/2019 IA No. 169968/2019 - CONDONATION OF DELAY IN FILING IA No. 169970/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 13-01-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE HEMANT GUPTA For Parties Mr. Nageshwar Rao, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. Purushottam Anand, Adv. Ms. Anwesha Saha, Adv. Mr. Anand Sukumaran, Adv. Mr. S. Sukumaran, Adv. Mr. Bhupesh Kr. Pathak, Adv. Ms. Meera Mathur, AOR Mr. Rupesh Kr., Adv. Mr. Zoheb Hossain, Adv. Ms. Vimal Sinha, Adv., Mr. Dharmendra Gupta, Adv. Mr. Chiranjeev Chauhan, Adv. Mr. Vikrant Yadav, Adv. Mr. Rupesh Kr, Adv. Mr. K.V. Girish Choudhary, Adv. Mrs. Anil Katiyar, AOR Mr. Deepak Chopra, Adv. Mr. Harpreet Singh Ajmani, AOR Ms. Akansha Agarwal, Adv. Mr. Aakarshan Aditya, AOR Mr. Syed Jafar Alam, AOR Ms. Vanita Bhargava, Adv. Mr. Ajay Bhargava, Adv. Ms. Trishala Trivedi, Adv.

11 M/S. Khaitan & Co., AOR Mr. Ambhoj Kumar Sinha, AOR Mr. G.C. Srivastava, Adv. Mr. Suvinay Kr. Dash, Adv. Mr. Piyush Sachdev, Adv. Mr. Siddhartha Chauhan, Adv. Ms. Runamoni Bhuyan, AOR Ms. Archana Sahadeva, AOR Mr. Mukesh Butani, Adv. Mr. Tarun Jain, Adv. Mr. Shankaj Agarwal, Adv. Mr. Shreyash Shah, Adv. Mr. Joseph K. Antony, Adv. Mr. Karan Dhanuka, Adv. Ms. Riya Gupta, Adv. Mr. H. Raghavendra Rao, AOR Mr. T. Suryanarayan, Adv. Ms. Yugandhara Pawar Jha, Adv. Mr. Ashwin K. Nair, Adv. Mr. Kunal Verma, AOR Mr. Ajay Vohra, Sr. Adv. Ms. Kavita Jha, AOR Mr. Udit Naresh, Adv. Mr. Anand Mann, Adv. Mr. V. Balachandran, Adv. Mr. K.R. Vasudevan, Adv. Mr. Siddharth Naidu, Adv. M/S. Ksn & Co., AOR Mr. Salil Kapoor, Adv. Ms. Ananya Kapoor, Adv. Mr. Praveen Swarup, AOR Mr. Tarun Gulati, Sr. Adv. Mr. Abhishek Boob, Adv. Mr. Kishore Kunal, AOR Mr. Senthil Jagadeesan, AOR Ms. Sonakshi Malhan, Adv Ms. Suriti Choudhary, Adv. Ms. Mrinal Kanwar, Adv. Mr.Vishal Kaura, Adv.

12 Mr. S.S. Tomar, Adv. Mr. A.K. Gautam, Adv. Mr. N. Venkataraman, Sr. Adv. Mr. Satish, Adv. Ms. ArchanaSahadeva, AOR Mr. Sanand Ramakrishnan, AOR Mr. Rajeev Mishra, Adv. Mr. Sanjeev Kr. Mahra, Adv. Mr. Rajendra Sighvi, Adv. Mr. R.P. Tolani, Adv. Mr. Mahesh Tolani, adav. Mr. K.K. L. Gautam, Adv. Ms. Arundhati Chakraborty, Adv. UPON hearing the counsel the Court made the following O R D E R List on 4.2.2020. (INDU MARWAH) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.3 COURT NO.6 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 15523/2019 (Arising out of impugned final judgment and order dated 30-08-2018 in ITA No. 412/2018 passed by the High Court Of Karnataka At Bengaluru) THE PR. COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS M/S CYPRESS SEMICONDUCTOR (I) PVT. LTD. THROUGH MANAGING DIRECTOR Respondent(s) (IA No.192157/2019-CONDONATION OF DELAY IN FILING and IA No.192158/2019-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS ) Date : 06-01-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Zoheb Hossain, Adv. Mr. Rajat Nair, Adv. Mr. Manish Pushkarna, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R List on 13.01.2020 alongwith SLP(C)(Dy) No.28142/2019 and other connected matter. (INDU MARWAH) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.10 COURT NO.6 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.28142/2019 (Arising out of impugned final judgment and order dated 24-07-2018 in ITA No.489/2015 passed by the High Court Of Karnataka At Bengaluru) THE COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS M/s. CYPRESS SEMICONDUCTOR TECHNOLOGY INDIA PVT. LTD. Respondent(s) (FOR ADMISSION and I.R.; IA No.179773/2019 – FOR CONDONATION OF DELAY IN FILING; IA No.179775/2019 – FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT; and, IA No.179774/2019 – FOR CONDONATION OF DELAY IN REFILING/CURING THE DEFECTS) Date : 13-12-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Sanjay Jain, ASG Mr. Zoheb Hossain, Adv. Mr. Manish Pushkarna, Adv. Dr. D.V. Rao, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R List along with SLP (C) No.28652 of 2018. (MUKESH NASA) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.8 COURT NO.5 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.37058/2019 (Arising out of impugned final judgment and order dated 10-07-2018 in ITA No.49/2009 passed by the High Court Of Karnataka At Bengaluru) THE COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS PHILIPS SOFTWARE CENTRE PVT LTD Respondent(s) (FOR ADMISSION and I.R.; IA No.173713/2019 – FOR CONDONATION OF DELAY IN FILING; and, IA No.173716/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 25-11-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Zoheb Hossain, Adv. Mr. D.L. Chidanand, Adv. Ms. Vimla Sinha, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R List along with SLP (C) No.28652 of 2018 in the second week of January 2020. (MUKESH NASA) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.9 COURT NO.5 SECTION XIV S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.37550/2019 (Arising out of impugned final judgment and order dated 28-01-2019 in ITA No.74/2019 passed by the High Court Of Delhi At New Delhi) THE PR. COMMISSIONER OF INCOME TAX 3 Petitioner(s) VERSUS D.E. SHAW INDIA ADVISORY SERVICES P. LTD. Respondent(s) (FOR ADMISSION and I.R.; IA No.168908/2019 - FOR CONDONATION OF DELAY IN FILING; and, IA No.168909/2019 - FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) WITH Diary No.37556/2019 (XIV) (FOR ADMISSION and I.R.; IA No.170791/2019 - FOR CONDONATION OF DELAY IN FILING; IA No.170795/2019 - FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.38765/2019 (XIV) (FOR ADMISSION and I.R.; IA No.169968/2019 - FOR CONDONATION OF DELAY IN FILING; and, IA No.169970/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 25-11-2019 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Zoheb Hossain, Adv. Mr. D.L. Chidananda, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R List along with SLP (C) No.28652 of 2018 in the second week of January 2020. (MUKESH NASA) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.49 COURT NO.6 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.29371/2019 (Arising out of impugned final judgment and order dated 16-07-2018 in ITA No.128/2015 passed by the High Court Of Karnataka At Bengaluru) THE COMMISSIONER OF INCOME TAX II, BENGALURU & ANR. Petitioner(s) VERSUS M/s BEARING POINT PROPERTY SERVICES PRIVATE LIMITED Respondent(s) (FOR ADMISSION and I.R.; IA No.166591/2019 – FOR CONDONATION OF DELAY IN FILING; and, IA No.166592/2019 - FOR CONDONATION OF DELAY IN REFILING/CURING THE DEFECTS) WITH Diary No.25313/2019 (IV-A) (FOR ADMISSION and I.R.; IA No.168501/2019 - FOR CONDONATION OF DELAY IN FILING; and, IA No.168502/2019 - FOR CONDONATION OF DELAY IN REFILING/CURING THE DEFECTS) Date : 15-11-2019 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Zoheb Hossain, Adv. Mr. D.L. Chidananda, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R List along with SLP (Civil) No.28652 of 2018. (MUKESH NASA) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.61 COURT NO.6 SECTION XIV S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.37550/2019 (Arising out of impugned final judgment and order dated 28-01-2019 in ITA No. 74/2019 passed by the High Court Of Delhi At New Delhi) THE PR. COMMISSIONER OF INCOME TAX 3 Petitioner(s) VERSUS D.E. SHAW INDIA ADVISORY SERVICES P. LTD. Respondent(s) (FOR ADMISSION and I.R.; IA No.168908/2019 - FOR CONDONATION OF DELAY IN FILING; and, IA No.168909/2019 - FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) WITH Diary No.37556/2019 (XIV) (FOR ADMISSION and I.R.; IA No.170791/2019 - FOR CONDONATION OF DELAY IN FILING; IA No.170795/2019 - FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.38765/2019 (XIV) (FOR ADMISSION and I.R.; IA No.169968/2019 - FOR CONDONATION OF DELAY IN FILING; and, IA No.169970/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 15-11-2019 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Zoheb Hossain, Adv. Mr. D.L. Chidananda, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R List on 25.11.2019. (MUKESH NASA) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

1 ITEM NO.17+25 COURT NO.7 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 28652/2018 (Arising out of impugned final judgment and order dated 09-07-2018 in ITA No. 10/2011 passed by the High Court of Karnataka At Bengaluru) SAP LABS INDIA PRIVATE LIMITED Petitioner(s) VERSUS INCOME TAX OFFICER CIRCLE 6 (1) (1) BANGALORE Respondent(s) Petition(s) for Special Leave to Appeal (C) No(s). 28652/2018 (Arising out of impugned final judgment and order dated 09-07-2018 in ITA No. 10/2011 passed by the High Court Of Karnataka At Bengaluru) SAP LABS INDIA PRIVATE LIMITED Petitioner(s) VERSUS INCOME TAX OFFICER CIRCLE 6 (1) (1) BANGALORE Respondent(s) WITH SLP(C) No. 28694/2018 (IV-A) SLP(C) No. 29204/2018 (IV-A) ( FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 54632/2019 IA No. 54632/2019 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) SLP(C) No. 29180/2018 (IV-A) SLP(C) No. 33631/2018 (IV-A) SLP(C) No. 2641/2019 (IV-A) SLP(C) No. 5228/2019 (IV-A) Diary No(s). 1571/2019 (IV-A) (IA No. 35109/2019 - CONDONATION OF DELAY IN FILING IA No. 35110/2019 - CONDONATION OF DELAY IN REFILING) SLP(C) No. 11917/2019 (IV-A)

2 SLP(C) No. 3713/2019 (IV-A) SLP(C) No. 6105/2019 (IV-A) SLP(C) No. 3941/2019 (IV-A) Diary No(s). 1981/2019 (IV-A) (IA No. 23054/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 4662/2019 (IV-A) SLP(C) No. 6108/2019 (IV-A) SLP(C) No. 6109/2019 (IV-A) SLP(C) No. 6110/2019 (IV-A) SLP(C) No. 5361/2019 (IV-A) SLP(C) No. 5365/2019 (IV-A) SLP(C) No. 6106/2019 (IV-A) SLP(C) No. 5359/2019 (IV-A) SLP(C) No. 6104/2019 (IV-A) SLP(C) No. 5363/2019 (IV-A) SLP(C) No. 7376/2019 (IV-A) SLP(C) No. 5362/2019 (IV-A) SLP(C) No. 5364/2019 (IV-A) SLP(C) No. 6103/2019 (IV-A) SLP(C) No. 6107/2019 (IV-A) SLP(C) No. 6608/2019 (IV-A) SLP(C) No. 5366/2019 (IV-A) SLP(C) No. 7372/2019 (IV-A) SLP(C) No. 6609/2019 (IV-A) Diary No(s). 5765/2019 (IV-A) (IA No. 33986/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 7375/2019 (IV-A) SLP(C) No. 7369/2019 (IV-A)

3 SLP(C) No. 7373/2019 (IV-A) Diary No(s). 5862/2019 (IV-A) (IA No. 34663/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 7366/2019 (IV-A) SLP(C) No. 7368/2019 (IV-A) SLP(C) No. 7589/2019 (XIV) SLP(C) No. 7374/2019 (IV-A) SLP(C) No. 8289/2019 (IV-A) SLP(C) No. 7367/2019 (IV-A) SLP(C) No. 8141/2019 (IV-A) ( IA No. 139872/2019 - AMENDMENT IN CAUSE TITLE) SLP(C) No. 8143/2019 (IV-A) Diary No(s). 6037/2019 (IV-A) (IA No. 35617/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 6043/2019 (IV-A) (IA No. 47837/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 8146/2019 (IV-A) Diary No(s). 7600/2019 (IV-A) (IA No. 51931/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 8290/2019 (IV-A) SLP(C) No. 8138/2019 (IV-A) SLP(C) No. 8148/2019 (IV-A) SLP(C) No. 16205/2019 (IV-A) (IA No.71732/2019-CONDONATION OF DELAY IN FILING and IA No.71733/2019-CONDONATION OF DELAY IN REFILING) SLP(C) No. 8140/2019 (IV-A) ((IA No. 41789/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 8145/2019 (IV-A) SLP(C) No. 8139/2019 (IV-A) SLP(C) No. 8144/2019 (IV-A)

4 SLP(C) No. 8149/2019 (IV-A) Diary No(s). 7798/2019 (IV-A) (IA No. 78543/2019 - CONDONATION OF DELAY IN FILING IA No. 78545/2019 - CONDONATION OF DELAY IN REFILING) SLP(C) No. 8147/2019 (IV-A) Diary No(s). 7805/2019 (IV-A) (IA No. 50093/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9064/2019 (IV-A) SLP(C) No. 9065/2019 (IV-A) SLP(C) No. 9069/2019 (IV-A) SLP(C) No. 9068/2019 (IV-A) ( IA No. 139880/2019 - AMENDMENT IN CAUSE TITLE) SLP(C) No. 9063/2019 (IV-A) Diary No(s). 7909/2019 (IV-A) (IA No. 50975/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 8291/2019 (IV-A) SLP(C) No. 8293/2019 (IV-A) Diary No(s). 8715/2019 (IV-A) (IA No. 58283/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8886/2019 (IV-A) (IA No. 47854/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8891/2019 (IV-A) (IA No. 49915/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8896/2019 (IV-A) (IA No. 57478/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8900/2019 (IV-A) (IA No. 56125/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9066/2019 (IV-A) Diary No(s). 8914/2019 (IV-A) (IA No. 51495/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8916/2019 (IV-A) (IA No. 49740/2019 - CONDONATION OF DELAY IN FILING)

5 Diary No(s). 8921/2019 (IV-A) (IA No. 49264/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9067/2019 (IV-A) SLP(C) No. 9070/2019 (IV-A) Diary No(s). 8940/2019 (IV-A) (IA No. 56456/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9071/2019 (IV-A) (IA No. 52746/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 9072/2019 (IV-A) Diary No(s). 9010/2019 (IV-A) (IA No. 59769/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 9014/2019 (IV-A) (IA No. 48693/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 9997/2019 (IV-A) (IA No. 56445/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 10004/2019 (IV-A) (IA No. 51186/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 11072/2019 (IV-A) Diary No(s). 10050/2019 (IV-A) (IA No. 51971/2019 - CONDONATION OF DELAY IN FILING IA No. 51972/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 10062/2019 (IV-A) (IA No. 59092/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 10074/2019 (IV-A) (IA No. 137372/2019 - AMENDMENT IN CAUSE TITLE IA No. 57014/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 10104/2019 (IV-A) (IA No. 56345/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 16207/2019 (IV-A) SLP(C) No. 10128/2019 (IV-A) (IA No. 137364/2019 - AMENDMENT IN CAUSE TITLE) SLP(C) No. 14973/2019 (IV-A) Diary No(s). 11599/2019 (IV-A)

6 (IA No. 56446/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 12345/2019 (IV-A) SLP(C) No. 11670/2019 (IV-A) Diary No(s). 11608/2019 (IV-A) (IA No. 57261/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 11671/2019 (IV-A) SLP(C) No. 16208/2019 (IV-A) Diary No(s). 11630/2019 (IV-A) (IA No. 137375/2019 - AMENDMENT IN CAUSE TITLE IA No. 59046/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 12346/2019 (IV-A) Diary No(s). 11682/2019 (IV-A) (IA No. 58307/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 11689/2019 (IV-A) (IA No. 137367/2019 - AMENDMENT IN CAUSE TITLE IA No. 59430/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 14974/2019 (IV-A) SLP(C) No. 11673/2019 (IV-A) SLP(C) No. 11071/2019 (IV-A) Diary No(s). 11858/2019 (IV-A) (IA No. 59669/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 11073/2019 (IV-A) SLP(C) No. 12344/2019 (IV-A) SLP(C) No. 11074/2019 (IV-A) SLP(C) No. 14975/2019 (IV-A) SLP(C) No. 16209/2019 (IV-A) ( IA No.72726/2019-CONDONATION OF DELAY IN FILING and IA No.72723/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 11669/2019 (IV-A) SLP(C) No. 11075/2019 (IV-A) SLP(C) No. 11675/2019 (IV-A)

7 SLP(C) No. 11676/2019 (IV-A) SLP(C) No. 14976/2019 (IV-A) SLP(C) No. 16211/2019 (IV-A) Diary No(s). 13607/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.114944/2019-CONDONATION OF DELAY IN FILING and IA No.114945/2019-CONDONATION OF DELAY IN REFILING) SLP(C) No. 12347/2019 (IV-A) SLP(C) No. 14978/2019 (IV-A) SLP(C) No. 11677/2019 (IV-A) SLP(C) No. 14979/2019 (IV-A) (IA No.88832/2019-CONDONATION OF DELAY IN FILING and IA No.88833/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 16212/2019 (IV-A) SLP(C) No. 11672/2019 (IV-A) SLP(C) No. 14980/2019 (IV-A) SLP(C) No. 14981/2019 (IV-A) SLP(C) No. 16213/2019 (IV-A) SLP(C) No. 16216/2019 (IV-A) SLP(C) No. 12349/2019 (IV-A) SLP(C) No. 12348/2019 (IV-A) SLP(C) No. 14982/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.84208/2019-CONDONATION OF DELAY IN FILING and IA No.84209/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14983/2019 (IV-A) SLP(C) No. 15047/2019 (IV-A) Diary No(s). 15505/2019 (IV-A) (IA No. 76574/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 14972/2019 (IV-A) SLP(C) No. 14984/2019 (IV-A) SLP(C) No. 14985/2019 (IV-A)

8 SLP(C) No. 14987/2019 (IV-A) SLP(C) No. 14988/2019 (IV-A) SLP(C) No. 14989/2019 (IV-A) (IA No.86301/2019-CONDONATION OF DELAY IN FILING and IA No.86302/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14990/2019 (IV-A) Diary No(s). 15762/2019 (IV-A) (IA No. 76192/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 14991/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 14992/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.84442/2019-CONDONATION OF DELAY IN FILING and IA No.84444/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14993/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.83920/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14996/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 14997/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 15801/2019 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 15003-15004/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.85056/2019-CONDONATION OF DELAY IN FILING and IA No.85059/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 15005/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 15006/2019 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 15007/2019 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 15011/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 15012/2019 (IV-A) (FOR ADMISSION and I.R) SLP(C) No. 15021/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 15013/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 15014/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 15015/2019 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 15016/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 15019/2019 (IV-A)

9 SLP(C) No. 15020/2019 (IV-A) Diary No(s). 21276/2019 (IV-A) ( IA No.101313/2019-CONDONATION OF DELAY IN FILING and IA No.101318/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 15802/2019 (IV-A) Diary No(s). 21305/2019 (IV-A) ( IA No.103487/2019-CONDONATION OF DELAY IN FILING and IA No.103490/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 21309/2019 (IV-A) ( IA No.101184/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 21399/2019 (IV-A) (IA No.117263/2019-CONDONATION OF DELAY IN FILING and IA No.117267/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.117265/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 21406/2019 (IV-A) ( IA No.114924/2019-CONDONATION OF DELAY IN FILING and IA No.114925/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 21498/2019 (IV-A) (IA No.129761/2019-CONDONATION OF DELAY IN FILING and IA No.129762/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 21998/2019 (IV-A) (IA No.98364/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22008/2019 (IV-A) (IA No.109659/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22013/2019 (IV-A) ( IA No.96728/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22022/2019 (IV-A) (IA No.110405/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22023/2019 (IV-A) ( IA No.104590/2019-CONDONATION OF DELAY IN FILING and IA No.104592/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 22030/2019 (IV-A) ( IA No.107746/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22059/2019 (IV-A) (IA No.122856/2019-CONDONATION OF DELAY IN FILING and IA No.122857/2019-CONDONATION OF DELAY IN REFILING)

10 Diary No(s). 22083/2019 (IV-A) (IA No.110400/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22126/2019 (IV-A) (IA No.113001/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22160/2019 (IV-A) ( IA No.101993/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22955/2019 (IV-A) (IA No.110350/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23101/2019 (IV-A) (IA No.107307/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 18595/2019 (IV-A) (IA No.110021/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23113/2019 (IV-A) ( IA No.119387/2019-CONDONATION OF DELAY IN FILING and IA No.119388/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 23114/2019 (IV-A) (IA No.107538/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23130/2019 (IV-A) ( IA No.138131/2019-CONDONATION OF DELAY IN FILING and IA No.138132/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 23132/2019 (IV-A) ( IA No.100864/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23141/2019 (IV-A) (IA No.114874/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23146/2019 (IV-A) ( IA No.106780/2019-CONDONATION OF DELAY IN FILING and IA No.106781/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 23147/2019 (IV-A) (IA No.104066/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23273/2019 (IV-A) ( IA No.104694/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23277/2019 (IV-A) ( IA No.102259/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25119/2019 (XIV) ( IA No.120124/2019-CONDONATION OF DELAY IN FILING)

11 Diary No(s). 25126/2019 (IV-A) ( IA No.112771/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25285/2019 (IV-A) (IA No.116834/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25321/2019 (IV-A) ( IA No.114661/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25565/2019 (IV-A) ( IA No.119440/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 26394/2019 (IV-A) (IA No.117018/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 26866/2019 (IV-A) (IA No.120756/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 26887/2019 (IV-A) (IA No.128274/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 27764/2019 (IV-A) (IA No.127765/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 27787/2019 (IV-A) ( IA No.131426/2019-CONDONATION OF DELAY IN FILING and IA No.131429/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 27869/2019 (IV-A) (IA No.122390/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 28295/2019 (IV-A) (IA No.124039/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 28300/2019 (IV-A) (IA No.124129/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 30481/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.151264/2019-CONDONATION OF DELAY IN FILING and IA No.151266/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 30692/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.149371/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 31535/2019 (IV-B) (FOR ADMISSION and I.R. and IA No.149947/2019-CONDONATION OF DELAY IN FILING and IA No.149948/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 32026/2019 (IV-A)

12 (FOR ADMISSION and I.R. and IA No.151370/2019-CONDONATION OF DELAY IN FILING) WITH Dy.No.29375/2019 (APPLICATION(S) FOR CONDONATION OF DELAY IN FILING) Date : 05-11-2019 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA HON'BLE MR. JUSTICE SANJIV KHANNA For Parties: Ms. Vanita Bhargava, Adv. Ms. Trishala Trivedi, Adv. M/S. Khaitan & Co., AOR Mr. K.K. Chythanya, Adv. Mr. Sharath S. Adv. Mr. Anand Sukumar, Adv. Mr. S. Sukumar, Adv. Mr. Bhupesh Kr. Pathak, Adv. Ms. Meera Mathur, AOR Mr. Sanand Ramakrishnan, AOR Mr. V. Balachandran, Adv. Mr. K.R. Vasudevan, Adv. Mr. Siddharth Naidu, Adv. M/S. Ksn & Co., AOR Mr. Sanand Ramakrishnan, AOR Mr. Rajeev Mishra, Adv. Mr. Sanjeev Kumar, Adv. Ms. Archana Sahadeva, AOR Mr. H. Raghavendra Rao, AOR Mr. Mukesh Bhutani, Adv. Mr. Joseph K. Antony, Adv. Mr. Karan D., Adv. Ms. Kavita Jha, AOR Mr. Udit Naresh, Adv. Mr. Anant Mann, Adv. Mr. Nageswar Rao, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. Sandeep S. Karhail, Adv.

13 Ms. Anwesha Saha, Adv. Mr. Senthil Jagadeesan, AOR Mr. Navendra Jain, Adv. Ms. Sonakshi Malhan, Adv. Ms. Suriti Chowdhary, Adv. Mr. Mrinal Kanwar, Adv. Mr. Kunal Verma, AOR Mr. Yugandhara Pawar Jha, Adv. Ms. Manasa, Adv. Mr. Salil Kapoor, Adv. Ms. Ananya Kapoor, Adv. Mr. Sanat Kapoor, Adv. Mr. Praveen Swarup, AOR Mr. Vishal Kalra, Adv. Mr. A. Sahni, Adv. Mr. S.S. Tomar, Adv. Mr. Anil Kumar Gautam, AOR Ms. Shashi Mathews, Adv. Mr. Kishore Kunal, AOR Mr. Abhishek Boob, Adv. Mr. Harpreet Singh Ajmani, AOR Mr. Rajendra Singhvi, Adv. Mr. R.P. Tolani, Adv. Mr. Mahesh Tolani, Adv. Mr. K.K.L. Gautam, Adv. Ms. Arundhati Chakraborty, Adv. Mr. T. R. B. Sivakumar, AOR Mr. Himanshu Sinha, Adv. Mr. Bhuwan Dhoopar, Adv. Mr. Syed Jafar Alam, AOR Mr. Vivek Sarin, Adv. Mr. Manish Sharma, Adv. Mr. Aakarshan Aditya, AOR Mr. G.C. Srivastava, Sr. Adv. Mr. Suvinay Kr. Dash, Adv. Mr. Piyush Sachdev, Adv. Ms. Runamoni Bhuyan, AOR

14 Mr. Tushar Mehta, ASG Mr. Sanjay Jain, ASG Mr. Zoheb Hussain, Adv. Ms. Vimla Sinha, Adv. Mr. Rupesh Kr., Adv. Mrs. Anil Katiyar, AOR Mr. Piyush Goyal, Adv. Mr. Arkaj Kumar, Adv. Mr. Padmesh Mishra, Adv. Ms. Neha Tandon, Adv. Ms. Kavita Jha, Adv. Mr. Udit Naresh, Adv. Mr. Rajeev Mishra, Adv. Mr. Sanad R Ramakrishnan, AOR Mr. Mukesh Butani, Adv. Mr. Tarun Jain, Adv. Mr. Shankey Agrawal, Adv. Mr. Joseph K. Antony, Adv. Mr. Shreyash Shah, Adv. Mr. Karan Dhanuka, Adv. Mr. H.R. Rao, Adv. Mr. Sachit Jolly, Adv. Ms. Fer4eshte D. Sethna, Adv. Ms. Anuradha Dutt, Adv. Mr. Rohit Garg, Adv. Ms. Vijayalakshmi Menon, Adv. UPON hearing the counsel the Court made the following O R D E R List in the second week of January, 2020. (NEELAM GULATI) (DIPTI KHURANA) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.6 +62 COURT NO.7 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 30692/2019 (Arising out of impugned final judgment and order dated 30-08-2018 in ITA No. 224/2018 passed by the High Court Of Karnataka At Bengaluru) PR. COMMISSIONER OF INCOME TAX 6 & ANR. Petitioner(s) VERSUS M/S SAP LABS INDIA PVT. LTD. THROUGH DIRECTOR Respondent(s) (FOR ADMISSION and I.R. and IA No.149371/2019-CONDONATION OF DELAY IN FILING ) Item 62 Diary No(s). 26872/2019 (APPLICATION(S) FOR CONDONATION OF DELAY IN FILING & REFILING & EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 04-10-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE ANIRUDDHA BOSE For Petitioner(s) Mr. Zoheb Hossain, Adv. Mr. Pushkarna, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R List along with SLP(C ) No. 28652/2018. (INDU MARWAH) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.9 COURT NO.7 SECTION IV-B S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 31535/2019 (Arising out of impugned final judgment and order dated 01-08-2018 in ITA No. 26/2016 passed by the High Court Of Punjab & Haryana At Chandigarh) THE COMMISSIONER OF INCOME TAX (EXEMPTION) CHANDIGARHPetitioner(s) VERSUS M/S PATIALA IMPROVEMENT TRUST Respondent(s) (FOR ADMISSION and I.R. and IA No.149947/2019-CONDONATION OF DELAY IN FILING and IA No.149948/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Date : 04-10-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE ANIRUDDHA BOSE For Petitioner(s) Mr. V.V.V. Pattabhi Ram, Adv. Mr. M.P. Gupta, Adv. Ms. Anita, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R List along with SLP(C ) No. 28652/2018. (INDU MARWAH) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.10 COURT NO.7 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 32026/2019 (Arising out of impugned final judgment and order dated 16-07-2018 in ITA No. 1/2015 16-07-2018 in ITA No. 297/2015 passed by the High Court Of Karnataka At Bengaluru) THE COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS M/S CISCO SYSTEMS (INDIA) PVT LTD Respondent(s) (IA No.151370/2019-CONDONATION OF DELAY IN FILING ) WITH Diary No(s). 30481/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.151264/2019-CONDONATION OF DELAY IN FILING and IA No.151266/2019-CONDONATION OF DELAY IN REFILING) Date : 04-10-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE ANIRUDDHA BOSE For Petitioner(s) Mr. A.K. Sruvastava, Sr.Adv. Mr. Zoheb Hossain, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R List along with SLP(C ) No. 28652/2018. (INDU MARWAH) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

1 ITEM NO.19+26 COURT NO.7 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 28652/2018 (Arising out of impugned final judgment and order dated 09-07-2018 in ITA No. 10/2011 passed by the High Court Of Karnataka At Bengaluru) SAP LABS INDIA PRIVATE LIMITED Petitioner(s) VERSUS INCOME TAX OFFICER CIRCLE 6 (1) (1) BANGALORE Respondent(s) WITH SLP(C) No. 28694/2018 (IV-A) SLP(C) No. 29204/2018 (IV-A) ( FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 54632/2019 IA No. 54632/2019 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) SLP(C) No. 29180/2018 (IV-A) SLP(C) No. 33631/2018 (IV-A) SLP(C) No. 2641/2019 (IV-A) SLP(C) No. 5228/2019 (IV-A) Diary No(s). 1571/2019 (IV-A) (IA No. 35109/2019 - CONDONATION OF DELAY IN FILING IA No. 35110/2019 - CONDONATION OF DELAY IN REFILING) SLP(C) No. 11917/2019 (IV-A) SLP(C) No. 3713/2019 (IV-A) SLP(C) No. 6105/2019 (IV-A) SLP(C) No. 3941/2019 (IV-A) Diary No(s). 1981/2019 (IV-A) (IA No. 23054/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 4662/2019 (IV-A) SLP(C) No. 6108/2019 (IV-A)

2 SLP(C) No. 6109/2019 (IV-A) SLP(C) No. 6110/2019 (IV-A) SLP(C) No. 5361/2019 (IV-A) SLP(C) No. 5365/2019 (IV-A) SLP(C) No. 6106/2019 (IV-A) SLP(C) No. 5359/2019 (IV-A) SLP(C) No. 6104/2019 (IV-A) SLP(C) No. 5363/2019 (IV-A) SLP(C) No. 7376/2019 (IV-A) SLP(C) No. 5362/2019 (IV-A) SLP(C) No. 5364/2019 (IV-A) SLP(C) No. 6103/2019 (IV-A) SLP(C) No. 6107/2019 (IV-A) SLP(C) No. 6608/2019 (IV-A) SLP(C) No. 5366/2019 (IV-A) SLP(C) No. 7372/2019 (IV-A) SLP(C) No. 6609/2019 (IV-A) Diary No(s). 5765/2019 (IV-A) (IA No. 33986/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 7375/2019 (IV-A) SLP(C) No. 7369/2019 (IV-A) SLP(C) No. 7373/2019 (IV-A) Diary No(s). 5862/2019 (IV-A) (IA No. 34663/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 7366/2019 (IV-A) SLP(C) No. 7368/2019 (IV-A) SLP(C) No. 7589/2019 (XIV)

3 SLP(C) No. 7374/2019 (IV-A) SLP(C) No. 8289/2019 (IV-A) SLP(C) No. 7367/2019 (IV-A) SLP(C) No. 8141/2019 (IV-A) ( IA No. 139872/2019 - AMENDMENT IN CAUSE TITLE) SLP(C) No. 8143/2019 (IV-A) Diary No(s). 6037/2019 (IV-A) (IA No. 35617/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 6043/2019 (IV-A) (IA No. 47837/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 8146/2019 (IV-A) Diary No(s). 7600/2019 (IV-A) (IA No. 51931/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 8290/2019 (IV-A) SLP(C) No. 8138/2019 (IV-A) SLP(C) No. 8148/2019 (IV-A) SLP(C) No. 16205/2019 (IV-A) (IA No.71732/2019-CONDONATION OF DELAY IN FILING and IA No.71733/2019-CONDONATION OF DELAY IN REFILING) SLP(C) No. 8140/2019 (IV-A) ((IA No. 41789/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 8145/2019 (IV-A) SLP(C) No. 8139/2019 (IV-A) SLP(C) No. 8144/2019 (IV-A) SLP(C) No. 8149/2019 (IV-A) Diary No(s). 7798/2019 (IV-A) (IA No. 78543/2019 - CONDONATION OF DELAY IN FILING IA No. 78545/2019 - CONDONATION OF DELAY IN REFILING) SLP(C) No. 8147/2019 (IV-A) Diary No(s). 7805/2019 (IV-A) (IA No. 50093/2019 - CONDONATION OF DELAY IN FILING)

4 SLP(C) No. 9064/2019 (IV-A) SLP(C) No. 9065/2019 (IV-A) SLP(C) No. 9069/2019 (IV-A) SLP(C) No. 9068/2019 (IV-A) ( IA No. 139880/2019 - AMENDMENT IN CAUSE TITLE) SLP(C) No. 9063/2019 (IV-A) Diary No(s). 7909/2019 (IV-A) (IA No. 50975/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 8291/2019 (IV-A) SLP(C) No. 8293/2019 (IV-A) Diary No(s). 8715/2019 (IV-A) (IA No. 58283/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8886/2019 (IV-A) (IA No. 47854/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8891/2019 (IV-A) (IA No. 49915/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8896/2019 (IV-A) (IA No. 57478/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8900/2019 (IV-A) (IA No. 56125/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9066/2019 (IV-A) Diary No(s). 8914/2019 (IV-A) (IA No. 51495/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8916/2019 (IV-A) (IA No. 49740/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8921/2019 (IV-A) (IA No. 49264/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9067/2019 (IV-A) SLP(C) No. 9070/2019 (IV-A) Diary No(s). 8940/2019 (IV-A) (IA No. 56456/2019 - CONDONATION OF DELAY IN FILING)

5 SLP(C) No. 9071/2019 (IV-A) (IA No. 52746/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 9072/2019 (IV-A) Diary No(s). 9010/2019 (IV-A) (IA No. 59769/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 9014/2019 (IV-A) (IA No. 48693/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 9997/2019 (IV-A) (IA No. 56445/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 10004/2019 (IV-A) (IA No. 51186/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 11072/2019 (IV-A) Diary No(s). 10050/2019 (IV-A) (IA No. 51971/2019 - CONDONATION OF DELAY IN FILING IA No. 51972/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 10062/2019 (IV-A) (IA No. 59092/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 10074/2019 (IV-A) (IA No. 137372/2019 - AMENDMENT IN CAUSE TITLE IA No. 57014/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 10104/2019 (IV-A) (IA No. 56345/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 16207/2019 (IV-A) SLP(C) No. 10128/2019 (IV-A) (IA No. 137364/2019 - AMENDMENT IN CAUSE TITLE) SLP(C) No. 14973/2019 (IV-A) Diary No(s). 11599/2019 (IV-A) (IA No. 56446/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 12345/2019 (IV-A) SLP(C) No. 11670/2019 (IV-A) Diary No(s). 11608/2019 (IV-A) (IA No. 57261/2019 - CONDONATION OF DELAY IN FILING)

6 SLP(C) No. 11671/2019 (IV-A) SLP(C) No. 16208/2019 (IV-A) Diary No(s). 11630/2019 (IV-A) (IA No. 137375/2019 - AMENDMENT IN CAUSE TITLE IA No. 59046/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 12346/2019 (IV-A) Diary No(s). 11682/2019 (IV-A) (IA No. 58307/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 11689/2019 (IV-A) (IA No. 137367/2019 - AMENDMENT IN CAUSE TITLE IA No. 59430/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 14974/2019 (IV-A) SLP(C) No. 11673/2019 (IV-A) SLP(C) No. 11071/2019 (IV-A) Diary No(s). 11858/2019 (IV-A) (IA No. 59669/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 11073/2019 (IV-A) SLP(C) No. 12344/2019 (IV-A) SLP(C) No. 11074/2019 (IV-A) SLP(C) No. 14975/2019 (IV-A) SLP(C) No. 16209/2019 (IV-A) ( IA No.72726/2019-CONDONATION OF DELAY IN FILING and IA No.72723/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 11669/2019 (IV-A) SLP(C) No. 11075/2019 (IV-A) SLP(C) No. 11675/2019 (IV-A) SLP(C) No. 11676/2019 (IV-A) SLP(C) No. 14976/2019 (IV-A) SLP(C) No. 16211/2019 (IV-A) Diary No(s). 13607/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.114944/2019-CONDONATION OF DELAY

7 IN FILING and IA No.114945/2019-CONDONATION OF DELAY IN REFILING) SLP(C) No. 12347/2019 (IV-A) SLP(C) No. 14978/2019 (IV-A) SLP(C) No. 11677/2019 (IV-A) SLP(C) No. 14979/2019 (IV-A) (IA No.88832/2019-CONDONATION OF DELAY IN FILING and IA No.88833/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 16212/2019 (IV-A) SLP(C) No. 11672/2019 (IV-A) SLP(C) No. 14980/2019 (IV-A) SLP(C) No. 14981/2019 (IV-A) SLP(C) No. 16213/2019 (IV-A) SLP(C) No. 16216/2019 (IV-A) SLP(C) No. 12349/2019 (IV-A) SLP(C) No. 12348/2019 (IV-A) SLP(C) No. 14982/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.84208/2019-CONDONATION OF DELAY IN FILING and IA No.84209/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14983/2019 (IV-A) SLP(C) No. 15047/2019 (IV-A) Diary No(s). 15505/2019 (IV-A) (IA No. 76574/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 14972/2019 (IV-A) SLP(C) No. 14984/2019 (IV-A) SLP(C) No. 14985/2019 (IV-A) SLP(C) No. 14987/2019 (IV-A) SLP(C) No. 14988/2019 (IV-A) SLP(C) No. 14989/2019 (IV-A) (IA No.86301/2019-CONDONATION OF DELAY IN FILING and IA

8 No.86302/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14990/2019 (IV-A) Diary No(s). 15762/2019 (IV-A) (IA No. 76192/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 14991/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 14992/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.84442/2019-CONDONATION OF DELAY IN FILING and IA No.84444/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14993/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.83920/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14996/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 14997/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 15801/2019 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 15003-15004/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.85056/2019-CONDONATION OF DELAY IN FILING and IA No.85059/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 15005/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 15006/2019 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 15007/2019 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 15011/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 15012/2019 (IV-A) (FOR ADMISSION and I.R) SLP(C) No. 15021/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 15013/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 15014/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 15015/2019 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 15016/2019 (IV-A) (FOR ADMISSION and I.R. ) SLP(C) No. 15019/2019 (IV-A) SLP(C) No. 15020/2019 (IV-A) Diary No(s). 21276/2019 (IV-A) ( IA No.101313/2019-CONDONATION OF DELAY IN FILING and IA No.101318/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

9 SLP(C) No. 15802/2019 (IV-A) Diary No(s). 21305/2019 (IV-A) ( IA No.103487/2019-CONDONATION OF DELAY IN FILING and IA No.103490/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 21309/2019 (IV-A) ( IA No.101184/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 21399/2019 (IV-A) (IA No.117263/2019-CONDONATION OF DELAY IN FILING and IA No.117267/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.117265/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 21406/2019 (IV-A) ( IA No.114924/2019-CONDONATION OF DELAY IN FILING and IA No.114925/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 21498/2019 (IV-A) (IA No.129761/2019-CONDONATION OF DELAY IN FILING and IA No.129762/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 21998/2019 (IV-A) (IA No.98364/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22008/2019 (IV-A) (IA No.109659/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22013/2019 (IV-A) ( IA No.96728/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22022/2019 (IV-A) (IA No.110405/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22023/2019 (IV-A) ( IA No.104590/2019-CONDONATION OF DELAY IN FILING and IA No.104592/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 22030/2019 (IV-A) ( IA No.107746/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22059/2019 (IV-A) (IA No.122856/2019-CONDONATION OF DELAY IN FILING and IA No.122857/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 22083/2019 (IV-A) (IA No.110400/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22126/2019 (IV-A) (IA No.113001/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22160/2019 (IV-A)

10 ( IA No.101993/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22955/2019 (IV-A) (IA No.110350/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23101/2019 (IV-A) (IA No.107307/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 18595/2019 (IV-A) (IA No.110021/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23113/2019 (IV-A) ( IA No.119387/2019-CONDONATION OF DELAY IN FILING and IA No.119388/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 23114/2019 (IV-A) (IA No.107538/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23130/2019 (IV-A) ( IA No.138131/2019-CONDONATION OF DELAY IN FILING and IA No.138132/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 23132/2019 (IV-A) ( IA No.100864/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23141/2019 (IV-A) (IA No.114874/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23146/2019 (IV-A) ( IA No.106780/2019-CONDONATION OF DELAY IN FILING and IA No.106781/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 23147/2019 (IV-A) (IA No.104066/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23273/2019 (IV-A) ( IA No.104694/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23277/2019 (IV-A) ( IA No.102259/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25119/2019 (XIV) ( IA No.120124/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25126/2019 (IV-A) ( IA No.112771/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25285/2019 (IV-A) (IA No.116834/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25321/2019 (IV-A) ( IA No.114661/2019-CONDONATION OF DELAY IN FILING)

11 Diary No(s). 25565/2019 (IV-A) ( IA No.119440/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 26394/2019 (IV-A) (IA No.117018/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 26866/2019 (IV-A) (IA No.120756/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 26887/2019 (IV-A) (IA No.128274/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 27764/2019 (IV-A) (IA No.127765/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 27787/2019 (IV-A) ( IA No.131426/2019-CONDONATION OF DELAY IN FILING and IA No.131429/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 27869/2019 (IV-A) (IA No.122390/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 28295/2019 (IV-A) (IA No.124039/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 28300/2019 (IV-A) (IA No.124129/2019-CONDONATION OF DELAY IN FILING) Item 26 Dy.No.29375/2019 (APPLICATION(S) FOR CONDONATION OF DELAY IN FILING) Date : 24-09-2019 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDIRA BANERJEE HON'BLE MR. JUSTICE M.R. SHAH For Parties: Ms. Vanita Bhargava, Adv. Mr. Ajay Bhargava, Adv. Ms. Trishala Trivedi, Adv. M/S. Khaitan & Co., AOR Mr. K.K. Chythanya, Adv. Mr. Sharath S. Adv. Mr. Anand Sukumar, Adv. Mr. S. Sukumar, Adv.

12 Mr. Bhupesh Kr. Pathak, Adv. Ms. Meera Mathur, AOR Mr. Sanand Ramakrishnan, AOR Mr. V. Balachandran, Adv. Mr. K.R. Vasudevan, Adv. Mr. Siddharth Naidu, Adv. M/S. Ksn & Co., AOR Ms. Archana Sahadeva, AOR Mr. H. Raghavendra Rao, AOR Mr. Mukesh Butani, Adv. Ms. Kavita Jha, AOR Mr. Nageswar Rao, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. Sandeep S. Karhail, Adv. Mr. Navendra Jain, Adv. Mr. Senthil Jagadeesan, AOR Ms. Sonakshi Malhan, Adv. Ms. Suriti Chowdhary, Adv. Mr. Mrinal Kanwar, Adv. Mr. T. Suryanarayan, Adv. Mr. Yugandhara Pawar Jha, Adv. Mr. Kunal Verma, AOR Mr. Salil Kapoor, Adv. Ms. Ananya Kapoor, Adv. Mr. Praveen Swarup, AOR Mr. Vishal Kalra, Adv. Mr. A. Sahni, Adv. Mr. S.S. Tomar, Adv. Mr. Anil Kumar Gautam, AOR Mr. Tarun Gulati, Sr. Adv. Ms. Shashi Mathews, Adv. Mr. Kishore Kunal, AOR Mr. Abhishek Boob, Adv. Mr. Deepak Chopra, Adv. Mr. Sunil Agarwal, Adv. Ms. Akansha Agarwal, Adv. Mr. Harpreet Singh Ajmani, AOR Mr. Rajendra Singhvi, Adv. Mr. R.P. Tolani, Adv. Mr. Mahesh Tolani, Adv. Ms. Arundhati Chakraborty, Adv.

13 Mr. T. R. B. Sivakumar, AOR Ms. B. Vijayalakshmi Menon, AOR Mr. Syed Jafar Alam, AOR Mr. Vivek Sarin, Adv. Mr. Manish Sharma, Adv. Mr. Aakarshan Aditya, AOR Mr. G.C. Srivastava, Sr. Adv. Mr. Suvinay Kr. Dash, Adv. Mr. Piyush Sachdev, Adv. Ms. Runamoni Bhuyan, AOR Mr. Tushar Mehta, ASG Mr. Sanjay Jain, ASG Ms. Vimla Sinha, Adv. Mr. K.V. Girish Choudhary, Adv. Mr. Ashok Kr. Srivastava, Sr. Adv. Mr. Zoheb Hussain, Adv. Mr. Rupesh Kr, Adv. Mr. Akhil, Adv. Mrs. Anil Katiyar, AOR Ms. Neha Tandon, Adv. Ms. Kavita Jha, Adv. Mr. Udit Naresh, Adv. Mr. Rajeev Mishra, Adv. Mr. Sanad R Ramakrishnan, AOR Mr. Mukesh Butani, Adv. Mr. Tarun Jain, Adv. Mr. Shankey Agrawal, Adv. Mr. Joseph K. Antony, Adv. Mr. Shreyash Shah, Adv. Mr. Karan Dhanuka, Adv. Mr. Sachit Jolly, Adv. Ms. Fer4eshte D. Sethna, Adv. Ms. Anuradha Dutt, Adv. Mr. Rohit Garg, Adv. Ms. Vijayalakshmi Menon, Adv.

14 UPON hearing the counsel the Court made the following O R D E R In terms of directions issued in these matters on previous dates, a tabular chart alongwith communication dated 18.9.2019 emanating from Asstt. Director of Income Tax (L&R) (SCC) has been placed for consideration of this Court. The letter and the tabular chart appended are taken on record and shall form part of the present order. In these 70 matters as described in the chart, the tax effect is less than what has been prescribed in CBDT Circular No.17/2019 dated 8.8.2019. All the 70 SLPs therefore, stand dismissed for the reason that the tax effect involved in each of these matter is below the limit prescribed under the circular issued by the CBDT. Questions of law involved in these matters are kept open. All the other matters shall be listed for final disposal on 5.11.2019. In case there is any other matter where the tax effect is less than the limit prescribed in the circular of CBDT and if such matter is not a part of the tabulated chart, it shall be open to the concerned learned advocate to place such aspects on the next occasion. (INDU MARWAH) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

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ITEM NO.12 COURT NO.7 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 29375/2019 (Arising out of impugned final judgment and order dated 30-08-2018 in ITA No. 997/2017 passed by the High Court Of Karnataka At Bengaluru) THE PR. COMMISSIONER OF INCOME TAX 1 & ANR. Petitioner(s) VERSUS M/S AMD INDIA PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.142941/2019-CONDONATION OF DELAY IN FILING ) Date : 23-09-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE ANIRUDDHA BOSE For Petitioner(s) Mr. Zoheb Hossain, Adv. Mr. A.K. Srivastava, Adv. Md. Akhil, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R List on 24.9.2019. (INDU MARWAH) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.5 COURT NO.7 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.21498/2019 (Arising out of impugned final judgment and order dated 28-08-2018 in ITA No.933/2017 passed by the High Court Of Karnataka At Bengaluru) THE PRINCIPAL COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS M/s. BUSINESS PROCESS OUTSOURCING (INDIA) PVT. LTD. Respondent(s) (FOR ADMISSION and I.R.; IA No.129761/2019 - FOR CONDONATION OF DELAY IN FILING; and, IA No.129762/2019 - FOR CONDONATION OF DELAY IN REFILING) WITH Diary No.27787/2019 (IV-A) (IA No.131426/2019 - FOR CONDONATION OF DELAY IN FILING; and, IA No.131429/2019 - FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 16-09-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Sanjay Jain, ASG Mr. D.L. Chidananda, Adv. Mr. Zoheb Hossain, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Mukesh Butani, Adv. Mr. Joseph K. Antony, Adv. Mr. Karan Dhanuka, Adv. UPON hearing the counsel the Court made the following O R D E R List these matters along with SLP (Civil) No.28652 of 2018 on 24.09.2019. (MUKESH NASA) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.6+72 COURT NO.7 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.23146/2019 (Arising out of impugned final judgment and order dated 13-07-2018 in ITA No.525/2014 passed by the High Court Of Karnataka At Bengaluru) THE COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS M/s. TOYOTA KIRLOSKAR MOTORS PVT LTD Respondent(s) (IA No.106780/2019 - FOR CONDONATION OF DELAY IN FILING; and, IA No.106781/2019 - FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) WITH SLP (C) Diary No.23130/2019 (FOR ADMISSION and I.R.; IA No.138131/2019 – FOR CONDONATION OF DELAY IN FILING; and, IA No.138132/2019 – FOR CONDONATION OF DELAY IN REFILING) Date : 16-09-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Sanjay Jain, ASG Mr. Ashok K. Srivastava, Sr. Adv. Mr. Zoheb Hossain, Adv. Mr. Rajat Nair, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Ms. Kavita Jha, AOR Ms. Devika jain, Adv. UPON hearing the counsel the Court made the following O R D E R List these matters along with SLP (Civil) No.28652 of 2018 on 24.09.2019. (MUKESH NASA) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.9 COURT NO.7 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.26887/2019 (Arising out of impugned final judgment and order dated 11-07-2018 in ITA No.379/2013 passed by the High Court Of Karnataka At Bengaluru) THE COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS M/s. CISCO SYSTEMS (INDIA) PVT. LTD. Respondent(s) (FOR ADMISSION and I.R.; and, IA No.128274/2019 - FOR CONDONATION OF DELAY IN FILING) Date : 16-09-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Sanjay Jain, ASG Mr. D.L. Chidananda, Adv. Mr. Zoheb Hossain, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R List this matter along with SLP (Civil) No.28652 of 2018 on 24.09.2019. (MUKESH NASA) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.11 COURT NO.7 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.27764/2019 (Arising out of impugned final judgment and order dated 16-07-2018 in ITA No.79/2015 passed by the High Court Of Karnataka At Bengaluru) THE COMMISSIONER OF INCOME TAX, BANGALURU & ANR. Petitioner(s) VERSUS M/s. EMC DATA STORAGE SYSTEMS (INDIA) PVT LTD Respondent(s) (FOR ADMISSION and I.R.; and, IA No.127765/2019 - FOR CONDONATION OF DELAY IN FILING) Date : 16-09-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Sanjay Jain, ASG Mr. D.L. Chidananda, Adv. Mr. Zoheb Hossain, Adv. Ms. Swati Ghildiyal, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Kunal Verma, AOR Mr. Yugandhara Pawar Jha, Adv. UPON hearing the counsel the Court made the following O R D E R List this matter along with SLP (Civil) No.28652 of 2018 on 24.09.2019. (MUKESH NASA) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.17 +20 COURT NO.7 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 21498/2019 (Arising out of impugned final judgment and order dated 28-08-2018 in ITA No. 933/2017 passed by the High Court Of Karnataka At Bengaluru) THE PRINCIPAL COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS M/S BUSINESS PROCESS OUTSOURCING (INDIA) PVT. LTD. Respondent(s) (IA No.129761/2019-CONDONATION OF DELAY IN FILING and IA No.129762/2019-CONDONATION OF DELAY IN REFILING) WITH Diary No(s). 27787/2019 (IV-A) ( IA No.131426/2019-CONDONATION OF DELAY IN FILING and IA No.131429/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Item 20 Diary No(s). 26887/2019 (IA No.128274/2019-CONDONATION OF DELAY IN FILING ) Date : 05-09-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Not taken up. List on 16.9.2019. (INDU MARWAH) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.18 COURT NO.7 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 23146/2019 (Arising out of impugned final judgment and order dated 13-07-2018 in ITA No. 525/2014 passed by the High Court Of Karnataka At Bengaluru) THE COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS M/S TOYOTA KIRLOSKAR MOTORS PVT LTD Respondent(s) ( IA No.106780/2019-CONDONATION OF DELAY IN FILING and IA No.106781/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Date : 05-09-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mrs. Anil Katiyar, AOR For Respondent(s) Ms. Kavita Jha, AOR UPON hearing the counsel the Court made the following O R D E R Not taken up. List on 16.9.2019. (INDU MARWAH) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.21 COURT NO.7 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 27764/2019 (Arising out of impugned final judgment and order dated 16-07-2018 in ITA No. 79/2015 passed by the High Court Of Karnataka At Bengaluru) THE COMMISSIONER OF INCOME TAX, BANGALURU & ANR. Petitioner(s) VERSUS M/S EMC DATA STORAGE SYSTEMS (INDIA) PVT LTD Respondent(s) ( IA No.127765/2019-CONDONATION OF DELAY IN FILING ) Date : 05-09-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Not taken up. List on 16.9.2019. (INDU MARWAH) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

1 ITEM NO.31 COURT NO.7 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 28652/2018 (Arising out of impugned final judgment and order dated 09-07-2018 in ITA No. 10/2011 passed by the High Court Of Karnataka At Bengaluru) SAP LABS INDIA PRIVATE LIMITED Petitioner(s) VERSUS INCOME TAX OFFICER CIRCLE 6 (1) (1) BANGALORE Respondent(s) WITH SLP(C) No. 28694/2018 (IV-A) SLP(C) No. 29204/2018 (IV-A) ( FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 54632/2019 IA No. 54632/2019 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) SLP(C) No. 29180/2018 (IV-A) SLP(C) No. 33631/2018 (IV-A) SLP(C) No. 2641/2019 (IV-A) SLP(C) No. 5228/2019 (IV-A) Diary No(s). 1571/2019 (IV-A) (IA No. 35109/2019 - CONDONATION OF DELAY IN FILING IA No. 35110/2019 - CONDONATION OF DELAY IN REFILING) SLP(C) No. 11917/2019 (IV-A) SLP(C) No. 3713/2019 (IV-A) SLP(C) No. 6105/2019 (IV-A) SLP(C) No. 3941/2019 (IV-A) Diary No(s). 1981/2019 (IV-A) (IA No.23054/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 4662/2019 (IV-A) SLP(C) No. 6108/2019 (IV-A)

2 SLP(C) No. 6109/2019 (IV-A) SLP(C) No. 6110/2019 (IV-A) SLP(C) No. 5361/2019 (IV-A) SLP(C) No. 5365/2019 (IV-A) SLP(C) No. 6106/2019 (IV-A) SLP(C) No. 5359/2019 (IV-A) SLP(C) No. 6104/2019 (IV-A) SLP(C) No. 5363/2019 (IV-A) SLP(C) No. 7376/2019 (IV-A) SLP(C) No. 5362/2019 (IV-A) SLP(C) No. 5364/2019 (IV-A) SLP(C) No. 6103/2019 (IV-A) SLP(C) No. 6107/2019 (IV-A) SLP(C) No. 6608/2019 (IV-A) SLP(C) No. 5366/2019 (IV-A) SLP(C) No. 7372/2019 (IV-A) SLP(C) No. 6609/2019 (IV-A) Diary No(s). 5765/2019 (IV-A) (IA No. 33986/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 7375/2019 (IV-A) SLP(C) No. 7369/2019 (IV-A) SLP(C) No. 7373/2019 (IV-A) Diary No(s). 5862/2019 (IV-A) (IA No. 34663/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 7366/2019 (IV-A) SLP(C) No. 7368/2019 (IV-A) SLP(C) No. 7589/2019 (XIV) SLP(C) No. 7374/2019 (IV-A)

3 SLP(C) No. 8289/2019 (IV-A) SLP(C) No. 7367/2019 (IV-A) SLP(C) No. 8141/2019 (IV-A) SLP(C) No. 8143/2019 (IV-A) Diary No(s). 6037/2019 (IV-A) (IA No. 35617/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 6043/2019 (IV-A) (IA No. 47837/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 8146/2019 (IV-A) Diary No(s). 7600/2019 (IV-A) (IA No. 51931/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 8290/2019 (IV-A) SLP(C) No. 8138/2019 (IV-A) SLP(C) No. 8148/2019 (IV-A) SLP(C) No. 16205/2019 (IV-A) (IA No.71732/2019-CONDONATION OF DELAY IN FILING and IA No.71733/2019-CONDONATION OF DELAY IN REFILING) SLP(C) No. 8140/2019 (IV-A) (IA No. 41789/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 8145/2019 (IV-A) SLP(C) No. 8139/2019 (IV-A) SLP(C) No. 8144/2019 (IV-A) SLP(C) No. 8149/2019 (IV-A) Diary No(s). 7798/2019 (IV-A) (IA No. 78543/2019 - CONDONATION OF DELAY IN FILING IA No. 78545/2019 - CONDONATION OF DELAY IN REFILING) SLP(C) No. 8147/2019 (IV-A) Diary No(s). 7805/2019 (IV-A) (IA No. 50093/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9064/2019 (IV-A)

4 SLP(C) No. 9065/2019 (IV-A) SLP(C) No. 9069/2019 (IV-A) SLP(C) No. 9068/2019 (IV-A) SLP(C) No. 9063/2019 (IV-A) Diary No(s). 7909/2019 (IV-A) (IA No. 50975/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 8291/2019 (IV-A) SLP(C) No. 8293/2019 (IV-A) Diary No(s). 8715/2019 (IV-A) (IA No. 58283/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8886/2019 (IV-A) (IA No. 47854/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8891/2019 (IV-A) (IA No. 49915/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8896/2019 (IV-A) (IA No. 57478/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8900/2019 (IV-A) (IA No. 56125/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9066/2019 (IV-A) Diary No(s). 8914/2019 (IV-A) (IA No. 51495/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8916/2019 (IV-A) (IA No. 49740/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8921/2019 (IV-A) (IA No. 49264/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9067/2019 (IV-A) SLP(C) No. 9070/2019 (IV-A) Diary No(s). 8940/2019 (IV-A) (IA No. 56456/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9071/2019 (IV-A) (IA No. 52746/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 9072/2019 (IV-A)

5 Diary No(s). 9010/2019 (IV-A) (IA No. 59769/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 9014/2019 (IV-A) (FOR IA No. 48693/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 9997/2019 (IV-A) (IA No. 56445/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 10004/2019 (IV-A) (IA No. 51186/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 11072/2019 (IV-A) Diary No(s). 10050/2019 (IV-A) (IA No. 51971/2019 - CONDONATION OF DELAY IN FILING IA No. 51972/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 10062/2019 (IV-A) (IA No. 59092/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 10074/2019 (IV-A) (IA No. 57014/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 10104/2019 (IV-A) (IA No. 56345/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 16207/2019 (IV-A) (IA No.73138/2019-CONDONATION OF DELAY IN FILING and IA No.73139/2019-CONDONATION OF DELAY IN REFILING) SLP(C) No. 10128/2019 (IV-A) SLP(C) No. 14973/2019 (IV-A) (IA No.84965/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 11599/2019 (IV-A) (IA No. 56446/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 12345/2019 (IV-A) SLP(C) No. 11670/2019 (IV-A) Diary No(s). 11608/2019 (IV-A) (IA No. 57261/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 11671/2019 (IV-A) SLP(C) No. 16208/2019 (IV-A) (IA No.73808/2019-CONDONATION OF DELAY IN FILING)

6 Diary No(s). 11630/2019 (IV-A) (IA No. 59046/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 12346/2019 (IV-A) Diary No(s). 11682/2019 (IV-A) (IA No. 58307/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 11689/2019 (IV-A) (IA No. 59430/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 14974/2019 (IV-A) SLP(C) No. 11673/2019 (IV-A) SLP(C) No. 11071/2019 (IV-A) Diary No(s). 11858/2019 (IV-A) (IA No. 59669/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 11073/2019 (IV-A) SLP(C) No. 12344/2019 (IV-A) SLP(C) No. 11074/2019 (IV-A) SLP(C) No. 14975/2019 (IV-A) SLP(C) No. 16209/2019 (IV-A) ( IA No.72726/2019-CONDONATION OF DELAY IN FILING and IA No.72723/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 11669/2019 (IV-A) SLP(C) No. 11075/2019 (IV-A) SLP(C) No. 11675/2019 (IV-A) SLP(C) No. 11676/2019 (IV-A) SLP(C) No. 14976/2019 (IV-A) (IA No.79631/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 16211/2019 (IV-A) (IA No.73021/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 13607/2019 (IV-A) (IA No.114944/2019-CONDONATION OF DELAY IN FILING and IA No.114945/2019-CONDONATION OF DELAY IN REFILING) SLP(C) No. 12347/2019 (IV-A) SLP(C) No. 14978/2019 (IV-A)

7 (IA No.79497/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 11677/2019 (IV-A) SLP(C) No. 14979/2019 (IV-A) (IA No.88832/2019-CONDONATION OF DELAY IN FILING and IA No.88833/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 16212/2019 (IV-A) (IA No.71310/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 11672/2019 (IV-A) SLP(C) No. 14980/2019 (IV-A) (IA No.80039/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14981/2019 (IV-A) (IA No.81162/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 16213/2019 (IV-A) (IA No.71167/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 16216/2019 (IV-A) (IA No.72884/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 12349/2019 (IV-A) SLP(C) No. 12348/2019 (IV-A) SLP(C) No. 14982/2019 (IV-A) (IA No.84208/2019-CONDONATION OF DELAY IN FILING and IA No.84209/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14983/2019 (IV-A) ( IA No.89738/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15047/2019 (IV-A) ( IA No.77745/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 15505/2019 (IV-A) (IA No. 76574/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 14972/2019 (IV-A) (IA No.78356/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14984/2019 (IV-A) (IA No.79894/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14985/2019 (IV-A) (IA No.81075/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14987/2019 (IV-A) ( IA No.81136/2019-CONDONATION OF DELAY IN FILING)

8 SLP(C) No. 14988/2019 (IV-A) (IA No.79360/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14989/2019 (IV-A) (IA No.86301/2019-CONDONATION OF DELAY IN FILING and IA No.86302/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14990/2019 (IV-A) ( IA No.87226/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 15762/2019 (IV-A) (IA No. 76192/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 14991/2019 (IV-A) (IA No.87455/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14992/2019 (IV-A) (IA No.84442/2019-CONDONATION OF DELAY IN FILING and IA No.84444/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14993/2019 (IV-A) (IA No.83920/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14996/2019 (IV-A) (IA No.80857/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14997/2019 (IV-A) (IA No.82560/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15801/2019 (IV-A) SLP(C) No. 15003-15004/2019 (IV-A) (IA No.85056/2019-CONDONATION OF DELAY IN FILING and IA No.85059/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 15005/2019 (IV-A) (IA No.85042/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15006/2019 (IV-A) ( IA No.87008/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15007/2019 (IV-A) (IA No.87798/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15011/2019 (IV-A) (IA No.87772/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15012/2019 (IV-A) ( IA No.87119/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15021/2019 (IV-A) ( IA No.91409/2019-CONDONATION OF DELAY IN FILING)

9 SLP(C) No. 15013/2019 (IV-A) ( IA No.87800/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15014/2019 (IV-A) (IA No.86017/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15015/2019 (IV-A) (IA No.89345/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15016/2019 (IV-A) (IA No.88715/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15019/2019 (IV-A) ( IA No.88610/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15020/2019 (IV-A) ( IA No.88604/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 21276/2019 (IV-A) ( IA No.101313/2019-CONDONATION OF DELAY IN FILING and IA No.101318/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 15802/2019 (IV-A) Diary No(s). 21305/2019 (IV-A) ( IA No.103487/2019-CONDONATION OF DELAY IN FILING and IA No.103490/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 21309/2019 (IV-A) (IA No.101184/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 21399/2019 (IV-A) ( IA No.117263/2019-CONDONATION OF DELAY IN FILING and IA No.117267/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.117265/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 21406/2019 (IV-A) (IA No.114924/2019-CONDONATION OF DELAY IN FILING and IA No.114925/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 21998/2019 (IV-A) (IA No.98364/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22008/2019 (IV-A) ( IA No.109659/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22013/2019 (IV-A) ( IA No.96728/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22022/2019 (IV-A) (IA No.110405/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22023/2019 (IV-A) (IA No.104590/2019-CONDONATION OF DELAY IN FILING and IA No.104592/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

10 Diary No(s). 22030/2019 (IV-A) (IA No.107746/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22059/2019 (IV-A) (IA No.122856/2019-CONDONATION OF DELAY IN FILING and IA No.122857/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 22083/2019 (IV-A) ( IA No.110400/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22126/2019 (IV-A) ( IA No.113001/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22160/2019 (IV-A) ( IA No.101993/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22955/2019 (IV-A) (IA No.110350/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23101/2019 (IV-A) (IA No.107307/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 18595/2019 (IV-A) (IA No.110021/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23113/2019 (IV-A) ( IA No.119387/2019-CONDONATION OF DELAY IN FILING and IA No.119388/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 23114/2019 (IV-A) ( IA No.107538/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23132/2019 (IV-A) (IA No.100864/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23141/2019 (IV-A) (IA No.114874/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23147/2019 (IV-A) (IA No.104066/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23273/2019 (IV-A) ( IA No.104694/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23277/2019 (IV-A) (IA No.102259/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25119/2019 (XIV) (IA No.120124/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25126/2019 (IV-A) ( IA No.112771/2019-CONDONATION OF DELAY IN FILING)

11 Diary No(s). 25285/2019 (IV-A) (IA No.116834/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25321/2019 (IV-A) (IA No.114661/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25565/2019 (IV-A) (IA No.119440/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 26394/2019 (IV-A) (IA No.117018/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 26866/2019 (IV-A) (IA No.120756/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 27869/2019 (IV-A) ( IA No.122390/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 28295/2019 (IV-A) ( IA No.124039/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 28300/2019 (IV-A) (IA No.124129/2019-CONDONATION OF DELAY IN FILING) Date : 05-09-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Ambhoj Kumar Sinha, AOR Ms. Meera Mathur, AOR Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Sanand Ramakrishnan, AOR M/S. Ksn & Co., AOR Ms. Archana Sahadeva, AOR Mr. H. Raghavendra Rao, AOR Ms. Kavita Jha, AOR Mr. Ambhoj Kumar Sinha, AOR Mr. Senthil Jagadeesan, AOR Mr. Kunal Verma, AOR Mr. Praveen Swarup, AOR Mr. Anil Kumar Gautam, AOR Mr. Kishore Kunal, AOR Mr. Harpreet Singh Ajmani, AOR Mrs. Anil Katiyar, AOR Mr. T. R. B. Sivakumar, AOR Ms. B. Vijayalakshmi Menon, AOR

12 Mr. Syed Jafar Alam, AOR Mr. Aakarshan Aditya, AOR Ms. Runamoni Bhuyan, AOR M/S. Khaitan & Co., AOR Ms. Meera Mathur, AOR UPON hearing the counsel the Court made the following O R D E R Not taken up. List on 24.9.2019. (INDU MARWAH) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.25+32 COURT NO.7 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 21498/2019 (Arising out of impugned final judgment and order dated 28-08-2018 in ITA No. 933/2017 passed by the High Court Of Karnataka At Bengaluru) THE PRINCIPAL COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS M/S BUSINESS PROCESS OUTSOURCING (INDIA) PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.129761/2019-CONDONATION OF DELAY IN FILING and IA No.129762/2019-CONDONATION OF DELAY IN REFILING[ TO BE TAKEN UP ALONG WITH D.NO.26887/2019. ] ) WITH Diary No(s). 27787/2019 (IV-A) ( IA No.131426/2019-CONDONATION OF DELAY IN FILING and IA No.131429/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 26887/2019 (IV-A) (For Admission and I.R. and IA No.128274/2019 -CONDONATION OF DELAY IN FILING) Date : 04-09-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Tushar Mehta, SG Mr. Zoheb Hossain, Adv. Mr. D.L. Chidanand, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R List on 05.09.2019 along with SLP (C) No. 28652/2018. (GULSHAN KUMAR ARORA) (SUMAN JAIN) COURT MASTER COURT MASTER

SLP (C) No. 28652/2018 ITEM NO.25+5+10 COURT NO.7 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 28652/2018 (Arising out of impugned final judgment and order dated 09-07-2018 in ITA No. 10/2011 passed by the High Court Of Karnataka At Bengaluru) SAP LABS INDIA PRIVATE LIMITED Petitioner(s) VERSUS INCOME TAX OFFICER CIRCLE 6 (1) (1) BANGALORE Respondent(s) WITH SLP(C) No. 28694/2018 (IV-A) SLP(C) No. 29204/2018 (IV-A) (FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 54632/2019) SLP(C) No. 29180/2018 (IV-A) SLP(C) No. 33631/2018 (IV-A) (FOR ADMISSION) SLP(C) No. 2641/2019 (IV-A) SLP(C) No. 5228/2019 (IV-A) Diary No(s). 1571/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 35109/2019 FOR CONDONATION OF DELAY IN REFILING ON IA 35110/2019 FOR CONDONATION OF DELAY IN FILING/REFILING SLP) SLP(C) No. 11917/2019 (IV-A) SLP(C) No. 3713/2019 (IV-A) SLP(C) No. 6105/2019 (IV-A) SLP(C) No. 3941/2019 (IV-A) Diary No(s). 1981/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.23054/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 4662/2019 (IV-A) SLP(C) No. 6108/2019 (IV-A) SLP(C) No. 6109/2019 (IV-A) SLP(C) No. 6110/2019 (IV-A) SLP(C) No. 5361/2019 (IV-A) SLP(C) No. 5365/2019 (IV-A) SLP(C) No. 6106/2019 (IV-A) SLP(C) No. 5359/2019 (IV-A) SLP(C) No. 6104/2019 (IV-A) SLP(C) No. 5363/2019 (IV-A) SLP(C) No. 7376/2019 (IV-A) SLP(C) No. 5362/2019 (IV-A) SLP(C) No. 5364/2019 (IV-A) SLP(C) No. 6103/2019 (IV-A)

SLP (C) No. 28652/2018 2 SLP(C) No. 6107/2019 (IV-A) SLP(C) No. 6608/2019 (IV-A) SLP(C) No. 5366/2019 (IV-A) SLP(C) No. 7372/2019 (IV-A) SLP(C) No. 6609/2019 (IV-A) Diary No(s). 5765/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 3398) SLP(C) No. 7375/2019 (IV-A) SLP(C) No. 7369/2019 (IV-A) SLP(C) No. 7373/2019 (IV-A) Diary No(s). 5862/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 34663/2019) SLP(C) No. 7366/2019 (IV-A) SLP(C) No. 7368/2019 (IV-A) SLP(C) No. 7589/2019 (XIV) SLP(C) No. 7374/2019 (IV-A) SLP(C) No. 8289/2019 (IV-A) SLP(C) No. 7367/2019 (IV-A) SLP(C) No. 8141/2019 (IV-A) SLP(C) No. 8143/2019 (IV-A) Diary No(s). 6037/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 35617/2019) Diary No(s). 6043/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 47837/2019) SLP(C) No. 8146/2019 (IV-A) Diary No(s). 7600/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 51931/2019) SLP(C) No. 8290/2019 (IV-A) SLP(C) No. 8138/2019 (IV-A) SLP(C) No. 8148/2019 (IV-A) SLP(C) No. 16205/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.71732/2019-CONDONATION OF DELAY IN FILING and IA No.71733/2019-CONDONATION OF DELAY IN REFILING) SLP(C) No. 8140/2019 (IV-A) (IA FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 41789/2019) SLP(C) No. 8145/2019 (IV-A) SLP(C) No. 8139/2019 (IV-A) SLP(C) No. 8144/2019 (IV-A) SLP(C) No. 8149/2019 (IV-A) Diary No(s). 7798/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 78543/2019 FOR CONDONATION OF DELAY IN REFILING ON IA 78545/2019 FOR CONDONATION OF DELAY IN FILING/REFILING SLP) SLP(C) No. 8147/2019 (IV-A) Diary No(s). 7805/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 50093/2019) SLP(C) No. 9064/2019 (IV-A) SLP(C) No. 9065/2019 (IV-A) SLP(C) No. 9069/2019 (IV-A) SLP(C) No. 9068/2019 (IV-A) SLP(C) No. 9063/2019 (IV-A) Diary No(s). 7909/2019 (IV-A)

SLP (C) No. 28652/2018 3 (FOR FOR CONDONATION OF DELAY IN FILING ON IA 50975/2019) SLP(C) No. 8291/2019 (IV-A) SLP(C) No. 8293/2019 (IV-A) Diary No(s). 8715/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 58283/2019) Diary No(s). 8886/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 47854/2019) Diary No(s). 8891/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 49915/2019) Diary No(s). 8896/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 57478/2019) Diary No(s). 8900/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 56125/2019) SLP(C) No. 9066/2019 (IV-A) Diary No(s). 8914/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 51495/2019) Diary No(s). 8916/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 49740/2019) Diary No(s). 8921/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 49264/2019) SLP(C) No. 9067/2019 (IV-A) SLP(C) No. 9070/2019 (IV-A) Diary No(s). 8940/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 56456/2019) SLP(C) No. 9071/2019 (IV-A) (IA FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 52746/2019) SLP(C) No. 9072/2019 (IV-A) Diary No(s). 9010/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 59769/2019) Diary No(s). 9014/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 48693/2019 IA No. 48693/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 9997/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 56445/2019 IA No. 56445/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 10004/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 51186/2019 IA No. 51186/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 11072/2019 (IV-A) ) Diary No(s). 10050/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 51971/2019 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 51972/2019 IA No. 51971/2019 - CONDONATION OF DELAY IN FILING IA No. 51972/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 10062/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 59092/2019 IA No. 59092/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 10074/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 57014/2019 IA No. 57014/2019 - CONDONATION OF DELAY IN FILING)

SLP (C) No. 28652/2018 4 Diary No(s). 10104/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 56345/2019 IA No. 56345/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 16207/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.73138/2019-CONDONATION OF DELAY IN FILING and IA No.73139/2019-CONDONATION OF DELAY IN REFILING) SLP(C) No. 10128/2019 (IV-A) (FOR ADMISSION) SLP(C) No. 14973/2019 (IV-A) ( IA No.84965/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 11599/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 56446/2019 IA No. 56446/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 12345/2019 (IV-A) SLP(C) No. 11670/2019 (IV-A) Diary No(s). 11608/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 57261/2019 IA No. 57261/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 11671/2019 (IV-A) SLP(C) No. 16208/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.73808/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 11630/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 59046/2019 IA No. 59046/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 12346/2019 (IV-A) Diary No(s). 11682/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 58307/2019 IA No. 58307/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 11689/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 59430/2019 IA No. 59430/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 14974/2019 (IV-A) (FOR ADMISSION) SLP(C) No. 11673/2019 (IV-A) SLP(C) No. 11071/2019 (IV-A) Diary No(s). 11858/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 59669/2019 IA No. 59669/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 11073/2019 (IV-A) SLP(C) No. 12344/2019 (IV-A) SLP(C) No. 11074/2019 (IV-A) SLP(C) No. 14975/2019 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 16209/2019 (IV-A) (IA No.72726/2019-CONDONATION OF DELAY IN FILING and IA No.72723/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 11669/2019 (IV-A) SLP(C) No. 11075/2019 (IV-A) SLP(C) No. 11675/2019 (IV-A) SLP(C) No. 11676/2019 (IV-A) SLP(C) No. 14976/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.79631/2019-CONDONATION OF DELAY

SLP (C) No. 28652/2018 5 IN FILING) SLP(C) No. 16211/2019 (IV-A) (IA No.73021/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 13607/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.114944/2019-CONDONATION OF DELAY IN FILING and IA No.114945/2019-CONDONATION OF DELAY IN REFILING) SLP(C) No. 12347/2019 (IV-A) SLP(C) No. 14978/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.79497/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 11677/2019 (IV-A) SLP(C) No. 14979/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.88832/2019-CONDONATION OF DELAY IN FILING and IA No.88833/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 16212/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.71310/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 11672/2019 (IV-A) SLP(C) No. 14980/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.80039/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14981/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.81162/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 16213/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.71167/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 16216/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.72884/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 12349/2019 (IV-A) SLP(C) No. 12348/2019 (IV-A) SLP(C) No. 14982/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.84208/2019-CONDONATION OF DELAY IN FILING and IA No.84209/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14983/2019 (IV-A) ( IA No.89738/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15047/2019 (IV-A) (IA No.77745/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 15505/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 76574/2019 IA No. 76574/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 14972/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.78356/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14984/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.79894/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14985/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.81075/2019-CONDONATION OF DELAY IN FILING)

SLP (C) No. 28652/2018 6 SLP(C) No. 14987/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.81136/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14988/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.79360/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14989/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.86301/2019-CONDONATION OF DELAY IN FILING and IA No.86302/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14990/2019 (IV-A) (IA No.87226/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 15762/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 76192/2019 IA No. 76192/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 14991/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.87455/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14992/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.84442/2019-CONDONATION OF DELAY IN FILING and IA No.84444/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14993/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.83920/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14996/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.80857/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14997/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.82560/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15801/2019 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 15003-15004/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.85056/2019-CONDONATION OF DELAY IN FILING and IA No.85059/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 15005/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.85042/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15006/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.87008/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15007/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.87798/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15011/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.87772/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15012/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.87119/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15021/2019 (IV-A)

SLP (C) No. 28652/2018 7 (FOR ADMISSION and I.R. and IA No.91409/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15013/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.87800/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15014/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.86017/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15015/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.89345/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15016/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.88715/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15019/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.88610/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15020/2019 (IV-A) ( IA No.88604/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 21276/2019 (IV-A) ( IA No.101313/2019-CONDONATION OF DELAY IN FILING and IA No.101318/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 15802/2019 (IV-A) (FOR ADMISSION and I.R.) Diary No(s). 21305/2019 (IV-A) ( IA No.103487/2019-CONDONATION OF DELAY IN FILING and IA No.103490/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 21309/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.101184/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 21399/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.117263/2019-CONDONATION OF DELAY IN FILING and IA No.117267/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.117265/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 21406/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.114924/2019-CONDONATION OF DELAY IN FILING and IA No.114925/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 21998/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.98364/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22008/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.109659/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22013/2019 (IV-A) ( IA No.96728/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22022/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.110405/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22023/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.104590/2019-CONDONATION OF DELAY IN FILING and IA No.104592/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP (C) No. 28652/2018 8 Diary No(s). 22030/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.107746/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22059/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.122856/2019-CONDONATION OF DELAY IN FILING and IA No.122857/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 22083/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.110400/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22126/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.113001/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22160/2019 (IV-A) ( IA No.101993/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 22955/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.110350/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23101/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.107307/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 18595/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.110021/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23113/2019 (IV-A) ( IA No.119387/2019-CONDONATION OF DELAY IN FILING and IA No.119388/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 23114/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.107538/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23132/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.100864/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23141/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.114874/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23147/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.104066/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23273/2019 (IV-A) ( IA No.104694/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 23277/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.102259/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25119/2019 (XIV) (FOR ADMISSION and I.R. and IA No.120124/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25126/2019 (IV-A) ( IA No.112771/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25285/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.116834/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25321/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.114661/2019-CONDONATION OF DELAY

SLP (C) No. 28652/2018 9 IN FILING) Diary No(s). 25565/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.119440/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 26394/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.117018/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 26866/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.120756/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 27869/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.122390/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 28295/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.124039/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 28300/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.124129/2019-CONDONATION OF DELAY IN FILING) Diary No(s).23146/20-19 (IV-A) (IA No.106780-Condonation of Delay in Filing and IA No.106781/2019- Exemption from filing C/C of the impugned judgment) Diary No(s).27764/20-19 (IV-A) (FOR ADMISSION Land IA No.123690/2019-Application for exemption from filing original vakalatnama/other document) Date : 03-09-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Nageswar Rao, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. Sandeep S. Karhail, Adv. Mr. K.K. Chythanya, Adv. Mr. Anand Sukumar, Adv. Mr. S. Sukumaran, Adv. Mr. Bhupesh Kumar Pathak, Adv. Ms. Meera Mathur, AOR Mr. Tushar Mehta, SG Mr. Sanjay Jain, ASG Mr. D.L. Chidananda, Adv. Ms. Swati G., Adv. Mr. Rupesh Kumar, Adv. Mr. Zoheb Hussain, Adv. Mr. K.V.G. Chaudhary, Adv. Mrs. Vimla Sinha, Adv. Mr. Dharmendra Gupta, Adv. Mrs. Anil Katiyar, AOR

SLP (C) No. 28652/2018 10 For Respondent(s) Mr. Aakarshan Aditya, AOR Ms. Runamoni Bhuyan, AOR Ms. Vanita Bhargava, Adv. Mr. Ajay Bhargava, Adv. Ms. Trishala Trivedi, Adv. for M/s. Khaitan & Co., AOR Mr. K.K. Chythanya, Adv. Mr. Anand Sukumar, Adv. Mr. S. Sukumaran, Adv. Mr. Bhupesh Kumar Pathak, Adv. Ms. Meera Mathur, AOR Mr. Sanand Ramakrishnan, AOR M/S. Ksn & Co., AOR Ms. Archana Sahadeva, AOR Mr. H. Raghavendra Rao, AOR Ms. Kavita Jha, AOR Mr. Ambhoj Kumar Sinha, AOR Mr. Senthil Jagadeesan, AOR Ms. Sonakshi Malhan, Adv. Ms. Suriti Chowdhary, Adv. Ms. Mrinal Kanwar, Adv. Mr. Kunal Verma, AOR Mr. Suryanarayan, Adv. Ms. Mansha, Adv. Mr. Salil Kapoor, Adv. Ms. Ananya Kapoor, Adv. Mr. Praveen Swarup, AOR Mr. Vishal Kalra, Adv. Mr. S.s. Tomar, Adv. Mr. Anil Kumar Gautam, AOR Mr. Tarun Gulati, Sr. Adv. Mr. Kishore Kunal, AOR Mr. Shashi Mathews, Adv. Mr. Abhishek Boob, Adv. Mr. Sunil Agarwal, Adv. Ms. Akansha Agarwal, Adv. Mr. Deepak Chopra, Adv. Mr. Harpreet Singh Ajmani, AOR Mr. Tushar Mehta, SG

SLP (C) No. 28652/2018 11 Mr. Sanjay Jain, ASG Mr. Zoheb Hussain, Adv. Ms. Vimla Sinha, Adv. Mr. Rupesh Kumar, Adv. Mr. K.V.G. Choudhary, Adv. Mrs. Anil Katiyar, AOR Mr. Rajendra Singhvi, Adv. Mr. R.P. Tolani, Adv. Mr. Suresh Tolani, Adv. Mr. K.K.L. Gautam, Adv. Ms. Arundhati Chakraborty, Adv. Mr. T.R.B. Sivakumar, AOR Mr. Sachit Jolly, Adv. Ms. Anuradha Dutt, Adv. Ms. Fereshete D. Sethna, Adv. Ms. B. Vijayalakshmi Menon, AOR Mr. Rohit Garg, Adv. Mr. Himanshu Sinha, Adv. Mr. Bhuwan Dhoopar, Adv. Ms. Vrinda Tulshan, Adv. Mr. Syed Jafar Alam, AOR Mr. Rajeev Mishra, Adv. Mr. Sanad Ramakrishnan, Adv. Mr. Sanjeev Kumar Mahra, Adv. UPON hearing the counsel the Court made the following O R D E R List on 05.09.2019. In the meantime, the Department shall circulate by way of a chart the information with regard to which of these matters have the tax effect which is less than 2,00,00,000/- (Rupees two crores only). (GULSHAN KUMAR ARORA) (SUMAN JAIN) COURT MASTER COURT MASTER

ITEM NO.8 COURT NO.7 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.23146/2019 (Arising out of impugned final judgment and order dated 13-07-2018 in ITA No.525/2014 passed by the High Court Of Karnataka At Bengaluru) THE COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS M/s. TOYOTA KIRLOSKAR MOTORS PVT LTD Respondent(s) (IA No.106780/2019 – FOR CONDONATION OF DELAY IN FILING; and, IA No.106781/2019 - FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 30-08-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Ashok K. Srivastava, Sr. Adv. Mr. Zoheb Hussain, Adv. Mr. Rajat Nair, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Ms. Kavita Jha, AOR (Caveator) Mr. Udit Naresh, Adv. UPON hearing the counsel the Court made the following O R D E R List this matter along with SLP (Civil) No.28652 of 2018. (MUKESH NASA) (NISHA TRIPATHI) COURT MASTER BRANCH OFFICER

ITEM NO.18 COURT NO.7 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.27764/2019 (Arising out of impugned final judgment and order dated 16-07-2018 in ITA No.79/2015 passed by the High Court Of Karnataka At Bengaluru) THE COMMISSIONER OF INCOME TAX, BANGALURU & ANR. Petitioner(s) VERSUS M/s. EMC DATA STORAGE SYSTEMS (INDIA) PVT. LTD. Respondent(s) (FOR ADMISSION and I.R.; and, IA No.127765/2019 – FOR CONDONATION OF DELAY IN FILING) Date : 30-08-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Tushar Mehta, SG Mr. D.L. Chidananda, Adv. Mr. Zoheb Hossain, Adv. Ms. Swati Ghildiyal, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R List this matter on 03.09.2019. (MUKESH NASA) (NISHA TRIPATHI) COURT MASTER BRANCH OFFICER

ITEM NO.10 COURT NO.8 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 21305/2019 (Arising out of impugned final judgment and order dated 28-06-2018 in ITA No. 62/2017 passed by the High Court Of Karnataka At Bengaluru) THE COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS M/S TOYOTA KIRLOSKAR MOTORS PVT. LTD. Respondent(s) ( IA No.103487/2019-CONDONATION OF DELAY IN FILING and IA No.103490/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Date : 23-08-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Tushar Mehta, SG Mr. Zoheb Hossain, Adv. Mr. A.K. Srivastava, Adv. Mr. B.K. Satija, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Ms. Kavita Jha, AOR Mr. Udit Naresh, Adv. UPON hearing the counsel the Court made the following O R D E R List along with SLP(C ) No.28652/2018 on 3.9.2019. (INDU MARWAH) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.27 COURT NO.8 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 26866/2019 (Arising out of impugned final judgment and order dated 11-07-2018 in ITA No. 346/2013 passed by the High Court Of Karnataka At Bengaluru) COMMISSIONER OF INCOME TAX III & ANR. Petitioner(s) VERSUS M/S NDS SERVICES PAY TV TECHNOLOGY PVT LTD Respondent(s) ( IA No.120756/2019-CONDONATION OF DELAY IN FILING ) WITH Diary No(s). 22059/2019 (IV-A) (IA No.122856/2019-CONDONATION OF DELAY IN FILING and IA No.122857/2019-CONDONATION OF DELAY IN REFILING) Date : 23-08-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Tushar Mehta, SG Mr. Zoheb Hossain, Adv. Mr. Rajat Nair, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R List along with Dy. No.1981/2019. (INDU MARWAH) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.31 + 67 COURT NO.8 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 27869/2019 (Arising out of impugned final judgment and order dated 13-08-2018 in ITA No. 513/2017 passed by the High Court Of Karnataka At Bengaluru) PR COMMISSIONER OF INCOME TAX 7 & ANR. Petitioner(s) VERSUS M/S VMWARE SOFTWARE INDIA PVT LTD Respondent(s) (IA No.122390/2019-CONDONATION OF DELAY IN FILING ) WITH Diary No(s). 25565/2019 (IV-A) (IA No.119440/2019-CONDONATION OF DELAY IN FILING) Item 67 Diary No(s). 28295/2019 (IA No.124039/2019-CONDONATION OF DELAY IN FILING WITH Diary No(s). 28300/2019 (IV-A) (IA No.124129/2019-CONDONATION OF DELAY IN FILING) Date : 23-08-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Tushar Mehta, SG Mr. Zoheb Hossain, Adv. Mr. Rajat Nair, Adv. Mrs. Anil Katiyar, AOR Mr. Umesh Kr. Saw, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R List along with Dy.No.7805/2019. (INDU MARWAH) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.6 COURT NO.7 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.23113/2019 (Arising out of impugned final judgment and order dated 27-08-2018 in ITA No.999/2017 passed by the High Court Of Karnataka At Bengaluru) THE PR. COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS M/s. AOL ONLINE INDIA PVT. LTD Respondent(s) (IA No.119387/2019 – FOR CONDONATION OF DELAY IN FILING; and, IA No.119388/2019 – FOR CONDONATION OF DELAY IN REFILING) Date : 19-08-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Tushar Mehta, SG Mr. Ashok K. Srivastava, Sr. Adv. Mr. Zoheb Hussain, Adv. Mr. B.K. Satija, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R List along with SLP (C) No.28652 of 2018 on 03.09.2019. (MUKESH NASA) (RENU DIWAN) COURT MASTER ASSISTANT REGISTRAR

CORRECTED ITEM NO.12 COURT NO.7 SECTION XIV S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.25119/2019 (Arising out of impugned final judgment and order dated 23-07-2018 in ITA No.717/2018 passed by the High Court Of Delhi At New Delhi) PR. COMMISSIONER OF INCOME TAX-4, NEW DELHI Petitioner(s) VERSUS SYMPHONY MARKETING SOLUTIONS INDIA PVT. LTD. Respondent(s) (FOR ADMISSION and I.R.; and, IA No.120124/2019-CONDONATION OF DELAY IN FILING) Date : 19-08-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. K.M. Nataraj, ASG Mr. Zoheb Hussain, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Sunil Agarwal, Adv. Mr. Yaujit Pareek, Adv. UPON hearing the counsel the Court made the following O R D E R List this matter along with SLP (C) No.28652 of 2018 on 03.09.2019. (MUKESH NASA) (RENU DIWAN) COURT MASTER ASSISTANT REGISTRAR

1 ITEM NO.21 +65 COURT NO.8 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 22126/2019 (Arising out of impugned final judgment and order dated 09-08-2018 in ITA No. 412/2017 passed by the High Court Of Karnataka At Bengaluru) PR. COMMISSIONER OF INCOME TAX 7 & ANR. Petitioner(s) VERSUS M/S TARGET CORPORATION INDIA PVT. LTD Respondent(s) (IA No.113001/2019-CONDONATION OF DELAY IN FILING ) WITH Diary No(s). 13607/2019 (IV-A) (IA No.114944/2019-CONDONATION OF DELAY IN FILING and IA No.114945/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 21406/2019 (IV-A) ( IA No.114924/2019-CONDONATION OF DELAY IN FILING and IA No.114925/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 23141/2019 (IV-A) ( IA No.114874/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25126/2019 (IV-A) ( IA No.112771/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25285/2019 (IV-A) ( IA No.116834/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 25321/2019 (IV-A) (IA No.114661/2019-CONDONATION OF DELAY IN FILING) Item 65 Diary No(s). 26394/2019 (IA No.117018/2019-CONDONATION OF DELAY IN FILING[ TO BE TAKEN UP ALONG WITH ITEM NO. 21 I.E. D.NO.22126/2019. ] ) WITH Diary No(s). 21399/2019 (IV-A) (IA No.117263/2019-CONDONATION OF DELAY IN FILING and IA No.117267/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT

2 and IA No.117265/2019-CONDONATION OF DELAY IN REFILING) Date : 09-08-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Tushar Mehta, ASG Mr. Sanjay Jain, ASG Mr. Zoheb Hossain, Adv Mr. A.K. Srivastava, Adv. Mr. Arkaj Kr., Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. T. Suryanarayan, Adv . Mr. Yugandhara Pawar Jha, Adv. Mr.Kunal Verma, Adv. UPON hearing the counsel the Court made the following O R D E R Issue Notice, returnable on 3.9.2019. Mr. Kunal Verma, learned advocate on record accepts notice on behalf of respondent(s). List along with SLP( C) No.28652 of 2018. In the meantime, liberty is granted to file affidavit in reply. (INDU MARWAH) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

1 ITEM NO.24 COURT NO.8 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition for Special Leave to Appeal (C) No.28652/2018 (Arising out of impugned final judgment and order dated 09-07-2018 in ITA No.10/2011 passed by the High Court Of Karnataka At Bengaluru) SAP LABS INDIA PRIVATE LIMITED Petitioner(s) VERSUS INCOME TAX OFFICER CIRCLE 6(1)(1) BANGALORE Respondent(s) WITH SLP(C) No.28694/2018 (IV-A) SLP(C) No.29204/2018 (IV-A) SLP(C) No.29180/2018 (IV-A) SLP(C) No.33631/2018 (IV-A) SLP(C) No.2641/2019 (IV-A) SLP(C) No.5228/2019 (IV-A) Diary No.1571/2019 (IV-A) SLP(C) No.11917/2019 (IV-A) SLP(C) No.3713/2019 (IV-A) SLP(C) No.6105/2019 (IV-A) SLP(C) No.3941/2019 (IV-A) Diary No.1981/2019 (IV-A) SLP(C) No.4662/2019 (IV-A) SLP(C) No.6108/2019 (IV-A) SLP(C) No.6109/2019 (IV-A) SLP(C) No.6110/2019 (IV-A) SLP(C) No.5361/2019 (IV-A) SLP(C) No.5365/2019 (IV-A) SLP(C) No.6106/2019 (IV-A) SLP(C) No.5359/2019 (IV-A) SLP(C) No.6104/2019 (IV-A) SLP(C) No.5363/2019 (IV-A) SLP(C) No.7376/2019 (IV-A) SLP(C) No.5362/2019 (IV-A) SLP(C) No.5364/2019 (IV-A) SLP(C) No.6103/2019 (IV-A) SLP(C) No.6107/2019 (IV-A) SLP(C) No.6608/2019 (IV-A) SLP(C) No.5366/2019 (IV-A) SLP(C) No.7372/2019 (IV-A) SLP(C) No.6609/2019 (IV-A) Diary No.5765/2019 (IV-A) SLP(C) No.7375/2019 (IV-A)

2 SLP(C) No.7369/2019 (IV-A) SLP(C) No.7373/2019 (IV-A) Diary No.5862/2019 (IV-A) SLP(C) No.7366/2019 (IV-A) SLP(C) No.7368/2019 (IV-A) SLP(C) No.7589/2019 (XIV) SLP(C) No.7374/2019 (IV-A) SLP(C) No.8289/2019 (IV-A) SLP(C) No.7367/2019 (IV-A) SLP(C) No.8141/2019 (IV-A) SLP(C) No.8143/2019 (IV-A) Diary No.6037/2019 (IV-A) Diary No.6043/2019 (IV-A) SLP(C) No.8146/2019 (IV-A) Diary No.7600/2019 (IV-A) SLP(C) No.8290/2019 (IV-A) SLP(C) No.8138/2019 (IV-A) SLP(C) No.8148/2019 (IV-A) SLP(C) No.16205/2019 (IV-A) SLP(C) No.8140/2019 (IV-A) SLP(C) No.8145/2019 (IV-A) SLP(C) No.8139/2019 (IV-A) SLP(C) No.8144/2019 (IV-A) SLP(C) No.8149/2019 (IV-A) Diary No.7798/2019 (IV-A) SLP(C) No.8147/2019 (IV-A) Diary No.7805/2019 (IV-A) SLP(C) No.9064/2019 (IV-A) SLP(C) No.9065/2019 (IV-A) SLP(C) No.9069/2019 (IV-A) SLP(C) No.9068/2019 (IV-A) SLP(C) No.9063/2019 (IV-A) Diary No.7909/2019 (IV-A) SLP(C) No.8291/2019 (IV-A) SLP(C) No.8293/2019 (IV-A) Diary No.8715/2019 (IV-A) Diary No.8886/2019 (IV-A) Diary No.8891/2019 (IV-A) Diary No.8896/2019 (IV-A) Diary No.8900/2019 (IV-A) SLP(C) No.9066/2019 (IV-A) Diary No.8914/2019 (IV-A) Diary No.8916/2019 (IV-A) Diary No.8921/2019 (IV-A) SLP(C) No.9067/2019 (IV-A) SLP(C) No.9070/2019 (IV-A) Diary No.8940/2019 (IV-A) SLP(C) No.9071/2019 (IV-A) SLP(C) No.9072/2019 (IV-A) Diary No.9010/2019 (IV-A) Diary No.9014/2019 (IV-A)

3 Diary No.9997/2019 (IV-A) Diary No.10004/2019 (IV-A) SLP(C) No.11072/2019 (IV-A) Diary No.10050/2019 (IV-A) Diary No.10062/2019 (IV-A) Diary No.10074/2019 (IV-A) Diary No.10104/2019 (IV-A) SLP(C) No.16207/2019 (IV-A) SLP(C) No.10128/2019 (IV-A) SLP(C) No.14973/2019 (IV-A) Diary No.11599/2019 (IV-A) SLP(C) No.12345/2019 (IV-A) SLP(C) No.11670/2019 (IV-A) Diary No.11608/2019 (IV-A) SLP(C) No.11671/2019 (IV-A) SLP(C) No.16208/2019 (IV-A) Diary No.11630/2019 (IV-A) SLP(C) No.12346/2019 (IV-A) Diary No.11682/2019 (IV-A) Diary No.11689/2019 (IV-A) SLP(C) No.14974/2019 (IV-A) SLP(C) No.11673/2019 (IV-A) SLP(C) No.11071/2019 (IV-A) Diary No.11858/2019 (IV-A) SLP(C) No.11073/2019 (IV-A) SLP(C) No.12344/2019 (IV-A) SLP(C) No.11074/2019 (IV-A) SLP(C) No.14975/2019 (IV-A) SLP(C) No.16209/2019 (IV-A) SLP(C) No.11669/2019 (IV-A) SLP(C) No.11075/2019 (IV-A) SLP(C) No.11675/2019 (IV-A) SLP(C) No.11676/2019 (IV-A) SLP(C) No.14976/2019 (IV-A) SLP(C) No.16211/2019 (IV-A) SLP(C) No.12347/2019 (IV-A) SLP(C) No.14978/2019 (IV-A) SLP(C) No.11677/2019 (IV-A) SLP(C) No.14979/2019 (IV-A) SLP(C) No.16212/2019 (IV-A) SLP(C) No.11672/2019 (IV-A) SLP(C) No.14980/2019 (IV-A) SLP(C) No.14981/2019 (IV-A) SLP(C) No.16213/2019 (IV-A) SLP(C) No.16216/2019 (IV-A) SLP(C) No.12349/2019 (IV-A) SLP(C) No.12348/2019 (IV-A) SLP(C) No.14982/2019 (IV-A) SLP(C) No.14983/2019 (IV-A) SLP(C) No.15047/2019 (IV-A) Diary No.15505/2019 (IV-A)

4 SLP(C) No.14972/2019 (IV-A) SLP(C) No.14984/2019 (IV-A) SLP(C) No.14985/2019 (IV-A) SLP(C) No.14987/2019 (IV-A) SLP(C) No.14988/2019 (IV-A) SLP(C) No.14989/2019 (IV-A) SLP(C) No.14990/2019 (IV-A) Diary No.15762/2019 (IV-A) SLP(C) No.14991/2019 (IV-A) SLP(C) No.14992/2019 (IV-A) SLP(C) No.14993/2019 (IV-A) SLP(C) No.14996/2019 (IV-A) SLP(C) No.14997/2019 (IV-A) SLP(C) No.15801/2019 (IV-A) SLP(C) Nos.15003-15004/2019 (IV-A) SLP(C) No.15005/2019 (IV-A) SLP(C) No.15006/2019 (IV-A) SLP(C) No.15007/2019 (IV-A) SLP(C) No.15011/2019 (IV-A) SLP(C) No.15012/2019 (IV-A) SLP(C) No.15021/2019 (IV-A) SLP(C) No.15013/2019 (IV-A) SLP(C) No.15014/2019 (IV-A) SLP(C) No.15015/2019 (IV-A) SLP(C) No.15016/2019 (IV-A) SLP(C) No.15019/2019 (IV-A) SLP(C) No.15020/2019 (IV-A) Diary No.21276/2019 (IV-A) SLP(C) No.15802/2019 (IV-A) Diary No.21309/2019 (IV-A) Diary No.21998/2019 (IV-A) Diary No.22008/2019 (IV-A) Diary No.22013/2019 (IV-A) Diary No.22022/2019 (IV-A) Diary No.22023/2019 (IV-A) Diary No.22030/2019 (IV-A) Diary No.22083/2019 (IV-A) Diary No.22160/2019 (IV-A) Diary No.22955/2019 (IV-A) Diary No.23101/2019 (IV-A) SLP(C) No.18595/2019 (IV-A) Diary No.23114/2019 (IV-A) Diary No.23132/2019 (IV-A) Diary No.23147/2019 (IV-A) Diary No.23273/2019 (IV-A) Diary No.23277/2019 (IV-A) Date : 06-08-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN

5 Counsel for the Parties: Mr. Sanjay Jain, ASG Ms. Vimla Sinha, Adv. Mr. K.V. Girish Chowdary, Adv. Mr. Rupesh Kumar, Adv. Mr. H. Raghavendra Rao, Adv. Mr. Zoheb Hussain, Adv. Mr. Shreyash Bhardwaj, Adv. Mrs. Anil Katiyar, AOR Mr. Anand Sukumar, Adv. Mr. S. Sukumaran, Adv. Mr. Bhupesh Kumar Pathak, Adv. Ms. Meera Mathur, AOR Mr. vivek Sarin, Adv. Mr. Anshuman Sharma, Adv. Mr. Aakarshan Aditya, AOR Mr. G.L.Srivastava, Adv. Mr. Suvinay K. Dash, Adv. Mr. Piyush Sachdev, Adv. Ms. Runamoni Bhuyan, AOR Ms. Vanita Bhargava, Adv. Mr. Ajay Bhargava, Adv. Ms. Trishala Trivedi, Adv. M/s. Khaitan & Co., AOR Mr. Sanand Ramakrishnan, AOR Mr. Rajeev Mishra, Adv. Mr. Sanjiv Kumar Nahra, Adv. Mr. V. Balachandran, Adv. Mr. K.R. Vasudevan, Adv. Mr. Siddharth Naidu, Adv. M/s. KSN & Co., AOR Mr. H. Raghavendra Rao, AOR Mr. Mukesh Butani, Adv. Mr. Joseph K. Anthony, Adv. Mr. Shreyas Shah, Adv. Mr. Karan Dhanuka, Adv. Ms. Kavita Jha, AOR Ms. Udit Naresh, Adv. Mr. Anant Mann, Adv.

6 Mr. Senthil Jagadeesan, AOR Ms. Sonakshi Malhan, Adv. Ms. Suriti Chowdhary, Adv. Ms. Mrinal Kanwar, Adv. Mr. Salil Kapoor, Adv. Ms. Ananya Kapoor, Adv. Mr. Sanat Kapoor, Adv. Mr. Sumit Lalchandani, Adv. Mr. Praveen Swarup, AOR Mr. Vishal Kalra, Adv. Mr. S.S. Tomar, Adv. Mr. Anil Kumar Gautam, AOR Mr. Tarun Gulati, Sr. Adv. Mr. Kishore Kunal, AOR Mr. Abhishek Boob, Adv. Mr. Ameya Dadhich, Adv. Mr. Sunil Agarwal, Adv. Ms. Akansha Aggarwal, Adv. Mr. Deepak Chopra, Adv. Mr. Harpreet Singh Ajmani, AOR Mr. Rajendra Singhvi, Adv. Mr. R.P. Tolani, Adv. Mr. Mahesh Tolani, Adv. Mr. K.K.L. Gautam, Adv. Ms. Arundhati Chakraborty, Adv. Mr. T. R. B. Sivakumar, AOR Mr. Himanshu Sinha, Adv. Ms. Vrinda Tulshan, Adv. Mr. Bhuwan Dhoopar, Adv. Ms. Mr. Syed Jafar Alam, AOR Mr. Kunal Verma, AOR Ms. Yugandhara Pawar Jha, Adv. Ms. Meera Mathur, AOR Ms. Archana Sahadeva, AOR Mr. Ambhoj Kumar Sinha, AOR

7 UPON hearing the counsel the Court made the following O R D E R At the joint request of the learned counsel appearing for the parties, list these matters for final disposal on 03.09.2019. In the meantime, parties are at liberty to exchange pleadings in the matters. (MUKESH NASA) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

1 ITEM NO.13+17+57 COURT NO.7 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.22008/2019 (Arising out of impugned final judgment and order dated 05-07-2018 in ITA No.350/2017 passed by the High Court Of Karnataka At Bengaluru) THE PR. COMMISSIONER OF INCOME TAX, CIT(A) & ANR. Petitioner(s) VERSUS M/s. HEWLETT PACKARD GLOBAL SOFT PVT. LTD. Respondent(s) (FOR ADMISSION and I.R.; and, IA No.109659/2019-CONDONATION OF DELAY IN FILING) WITH SLP (CIVIL) Diary No.22955/2019 (FOR ADMISSION and I.R.; and IA No.110350/2019-CONDONATION OF DELAY IN FILING) SLP (C) Diary No.22022/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.110405/2019-CONDONATION OF DELAY IN FILING) SLP (C) Diary No.22083/2019 (FOR ADMISSION and I.R.; and, IA No.110400/2019-CONDONATION OF DELAY IN FILING) Date : 02-08-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN Counsel for the Parties: Mr. Vikramjit Banerjee, ASG Mr. Zoheb Hossain, Adv. Mr. Rajat Nair, Adv. Mr. A.K. Srivastava, Adv. Mrs. Anil Katiyar, AOR Mr. Zoheb Hossain, Adv. Mr. Rajat Nair, Adv. Mr. Manish Pushkarna, Adv. Mrs. Anil Katiyar, AOR

2 UPON hearing the counsel the Court made the following O R D E R List along with SLP (C) No.28652/2018. (MUKESH NASA) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.19 COURT NO.2 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 23110/2019 (Arising out of impugned final judgment and order dated 13-07-2018 in ITA No. 41/2015 passed by the High Court Of Karnataka At Bengaluru) THE COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS M/S FCG SOFTWARE SERVICES (INDIA) PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.110021/2019-CONDONATION OF DELAY IN FILING SLP) Date : 02-08-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE S.A. BOBDE HON'BLE MR. JUSTICE B.R. GAVAI For Petitioner(s) Mr. ANS Nadkarni, ASG Ms. Shirin Khajuria, Adv. Mr. D.L. Chidananda, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP(C) No.28652 of 2018 and connected matters, if any. (SANJAY KUMAR-II) (INDU KUMARI POKHRIYAL) COURT MASTER (SH) ASSISTANT REGISTRAR

ITEM NO.12+62 COURT NO.8 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.22023/2019 (Arising out of impugned final judgment and order dated 03-07-2018 in ITA No.537/2016 passed by the High Court Of Karnataka At Bengaluru) PR. COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS M/s. ELECTRONICS FOR IMAGING INDIA PVT. LTD. Respondent(s) (FOR ADMISSION and I.R.; IA No.104590/2019-CONDONATION OF DELAY IN FILING; and, IA No.104592/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) WITH Diary No.22030/2019 (IV-A) Diary No.23101/2019 (IV-A) Diary No.23114/2019 (IV-A) Diary No.23273/2019 (IV-A) Date : 26-07-2019 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Zoheb Hossain, Adv. Mr. Rajat Nair, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R List these matters along with SLP (C) No.5228/2019 on 06.08.2019. (MUKESH NASA) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

1 ITEM NO.21+48 COURT NO.8 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.21309/2019 (Arising out of impugned final judgment and order dated 29-06-2018 in ITA No.37/2016 passed by the High Court Of Karnataka At Bengaluru) THE PR. COMMISSIONER OF INCOME TAX-A & ANR. Petitioner(s) VERSUS M/s. BROADCOM COMMUNICATIONS TECHNOLOGIES PVT. LTD. Respondent(s) (FOR ADMISSION and I.R.; and, IA No.101184/2019-CONDONATION OF DELAY IN FILING) WITH Diary No.21276/2019 (IV-A) (IA No.101313/2019-CONDONATION OF DELAY IN FILING; and, IA No.101318/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No.22160/2019 (IV-A) (IA No.101993/2019-CONDONATION OF DELAY IN FILING) Diary No.23132/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.100864/2019-CONDONATION OF DELAY IN FILING) SLP Diary No.23277/2019 (FOR ADMISSION and I.R.; and, IA No.102259/2019-CONDONATION OF DELAY IN FILING) Diary No.23147/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.104066/2019-CONDONATION OF DELAY IN FILING) Date : 19-07-2019 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Tushar Mehta, SG Mr. Vikramjit Banerjee, ASG Mr. Ashok K. Srivastava, Sr. Adv. Mr. Zoheb Hussain, Adv. Mrs. Anil Katiyar, AOR For Respondent(s)

2 UPON hearing the counsel the Court made the following O R D E R List along with SLP (C) No.28652/2018 and connected matters. (MUKESH NASA) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.17+54 COURT NO.8 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 22013/2019 (Arising out of impugned final judgment and order dated 12-07-2018 in ITA No. 140/2014 passed by the High Court Of Karnataka At Bengaluru) THE COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS M/S CISCO SYSTEMS (INDIA) PVT LTD Respondent(s) ( IA No.96728/2019-CONDONATION OF DELAY IN FILING ) Item-54 Diary No(s). 21998/2019 (APPLICATION FOR C/D IN FILING) Date : 12-07-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Tushar Mehta, SG Mr. D.L. Chidananda, Adv. Mr. Zoheb Hussain, Adv. Ms. Vanshaja Shukla, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice on the SLP as well as on the application for condonation of dely. List along with SLP (C ) No.28652/2018 and other connected matter. (INDU MARWAH) (NISHA TRIPATHI) COURT MASTER BRANCH OFFICER

1 ITEM NO.4 COURT NO.8 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 7677/2019 (Arising out of impugned final judgment and order dated 23-07-2018 in ITA No. 587/2016 passed by the High Court Of Karnataka At Bengaluru) PR. COMMISSIONER OF INCOME TAX 5 & ANR. Petitioner(s) VERSUS M/S OBOPAY MOBILE TECHNOLOGY INDIA PRIVATE LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.71732/2019-CONDONATION OF DELAY IN FILING and IA No.71733/2019-CONDONATION OF DELAY IN REFILING ) WITH Diary No(s). 10115/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.73138/2019-CONDONATION OF DELAY IN FILING and IA No.73139/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 11626/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.73808/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 12020/2019 (IV-A) ( IA No.72726/2019-CONDONATION OF DELAY IN FILING and IA No.72723/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 13606/2019 (IV-A) ( IA No.73021/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 13654/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.71310/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 13674/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.71167/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 13678/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.72884/2019-CONDONATION OF DELAY IN FILING) Date : 10-07-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE SANJIV KHANNA For Petitioner(s) Mr. Aman Lekhi, ASG Mr. K. Radhakrishnan, Sr. Adv

2 Ms. Swarupma Chaturvedi, Adv. Mr. Rupesh Kr., Adv. Mr. Umesh Kr. Saw, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Kunal Verma, AOR Mr. T. Suryanarayan, Adv. Ms. Manisa Ananthan, Adv. Mr. H.R. Raghavendra Rao, AOR UPON hearing the counsel the Court made the following O R D E R Delay condoned . Issue notice, returnable on 06.08.2019. Mr. H.R. Raghavendra Rao, learned counsel appearing on behalf of respondents accepts notice. Counter affidavit, if any be filed within a week. List the matter along with SLP(Civil) No. 28652/2018 and other connected matters. (INDU MARWAH) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

1 ITEM NO.26+28 COURT NO.8 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 28652/2018 (Arising out of impugned final judgment and order dated 09-07-2018 in ITA No. 10/2011 passed by the High Court Of Karnataka At Bengaluru) SAP LABS INDIA PRIVATE LIMITED Petitioner(s) VERSUS INCOME TAX OFFICER CIRCLE 6 (1) (1) BANGALORE Respondent(s) WITH SLP(C) No. 28694/2018 (IV-A) SLP(C) No. 29204/2018 (IV-A) (FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES ON IA 54632/2019 IA No. 54632/2019 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) SLP(C) No. 29180/2018 (IV-A) SLP(C) No. 33631/2018 (IV-A) SLP(C) No. 2641/2019 (IV-A) SLP(C) No. 5228/2019 (IV-A) Diary No(s). 1571/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 35109/2019 FOR CONDONATION OF DELAY IN REFILING ON IA 35110/2019 FOR CONDONATION OF DELAY IN FILING/REFILING SLP ON IA 35110/2019 FOR CONDONATION OF DELAY IN RE-FILING APPEAL ON IA 35110/2019 IA No. 35109/2019 - CONDONATION OF DELAY IN FILING IA No. 35110/2019 - CONDONATION OF DELAY IN REFILING) SLP(C) No. 11917/2019 (IV-A) SLP(C) No. 3713/2019 (IV-A) SLP(C) No. 6105/2019 (IV-A) SLP(C) No. 3941/2019 (IV-A) Diary No(s). 1981/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.23054/2019-CONDONATION OF DELAY IN FILING IA No. 23054/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 4662/2019 (IV-A) ) SLP(C) No. 6108/2019 (IV-A)

2 ) SLP(C) No. 6109/2019 (IV-A) ) SLP(C) No. 6110/2019 (IV-A) ) SLP(C) No. 5361/2019 (IV-A) ) SLP(C) No. 5365/2019 (IV-A) ) SLP(C) No. 6106/2019 (IV-A) ) SLP(C) No. 5359/2019 (IV-A) ) SLP(C) No. 6104/2019 (IV-A) ) SLP(C) No. 5363/2019 (IV-A) ) SLP(C) No. 7376/2019 (IV-A) ) SLP(C) No. 5362/2019 (IV-A) ) SLP(C) No. 5364/2019 (IV-A) ) SLP(C) No. 6103/2019 (IV-A) ) SLP(C) No. 6107/2019 (IV-A) ) SLP(C) No. 6608/2019 (IV-A) ) SLP(C) No. 5366/2019 (IV-A) ) SLP(C) No. 7372/2019 (IV-A) ) SLP(C) No. 6609/2019 (IV-A) ) Diary No(s). 5765/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 33986/2019 IA No. 33986/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 7375/2019 (IV-A) ) SLP(C) No. 7369/2019 (IV-A) ) SLP(C) No. 7373/2019 (IV-A) ) Diary No(s). 5862/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 34663/2019 IA No. 34663/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 7366/2019 (IV-A) ) SLP(C) No. 7368/2019 (IV-A) )

3 SLP(C) No. 7589/2019 (XIV) ) SLP(C) No. 7374/2019 (IV-A) ) SLP(C) No. 8289/2019 (IV-A) ) SLP(C) No. 7367/2019 (IV-A) ) SLP(C) No. 8141/2019 (IV-A) ) SLP(C) No. 8143/2019 (IV-A) ) Diary No(s). 6037/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 35617/2019 IA No. 35617/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 6043/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 47837/2019 IA No. 47837/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 8146/2019 (IV-A) ) Diary No(s). 7600/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 51931/2019 IA No. 51931/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 8290/2019 (IV-A) ) SLP(C) No. 8138/2019 (IV-A) ) SLP(C) No. 8148/2019 (IV-A) ) SLP(C) No. 8140/2019 (IV-A) (IA FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 41789/2019 IA No. 41789/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 8145/2019 (IV-A) ) SLP(C) No. 8139/2019 (IV-A) ) SLP(C) No. 8144/2019 (IV-A) ) SLP(C) No. 8149/2019 (IV-A) ) Diary No(s). 7798/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 78543/2019 FOR CONDONATION OF DELAY IN REFILING ON IA 78545/2019 FOR CONDONATION OF DELAY IN FILING/REFILING SLP ON IA 78545/2019 FOR CONDONATION OF DELAY IN RE-FILING APPEAL ON IA 78545/2019 IA No. 78543/2019 - CONDONATION OF DELAY IN FILING

4 IA No. 78545/2019 - CONDONATION OF DELAY IN REFILING) SLP(C) No. 8147/2019 (IV-A) ) Diary No(s). 7805/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 50093/2019 IA No. 50093/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9064/2019 (IV-A) ) SLP(C) No. 9065/2019 (IV-A) ) SLP(C) No. 9069/2019 (IV-A) ) SLP(C) No. 9068/2019 (IV-A) ) SLP(C) No. 9063/2019 (IV-A) ) Diary No(s). 7909/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 50975/2019 IA No. 50975/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 8291/2019 (IV-A) ) SLP(C) No. 8293/2019 (IV-A) ) Diary No(s). 8715/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 58283/2019 IA No. 58283/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8886/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 47854/2019 IA No. 47854/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8891/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 49915/2019 IA No. 49915/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8896/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 57478/2019 IA No. 57478/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8900/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 56125/2019 IA No. 56125/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9066/2019 (IV-A) ) Diary No(s). 8914/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 51495/2019 IA No. 51495/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8916/2019 (IV-A) (IA

5 FOR CONDONATION OF DELAY IN FILING ON IA 49740/2019 IA No. 49740/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 8921/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 49264/2019 IA No. 49264/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9067/2019 (IV-A) ) SLP(C) No. 9070/2019 (IV-A) ) Diary No(s). 8940/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 56456/2019 IA No. 56456/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 9071/2019 (IV-A) (IA FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 52746/2019 IA No. 52746/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 9072/2019 (IV-A) ) Diary No(s). 9010/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 59769/2019 IA No. 59769/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 9014/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 48693/2019 IA No. 48693/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 9997/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 56445/2019 IA No. 56445/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 10004/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 51186/2019 IA No. 51186/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 11072/2019 (IV-A) ) Diary No(s). 10050/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 51971/2019 FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 51972/2019 IA No. 51971/2019 - CONDONATION OF DELAY IN FILING IA No. 51972/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 10062/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 59092/2019 IA No. 59092/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 10074/2019 (IV-A)

6 (IA FOR CONDONATION OF DELAY IN FILING ON IA 57014/2019 IA No. 57014/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 10104/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 56345/2019 IA No. 56345/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 10128/2019 (IV-A) (FOR ADMISSION) SLP(C) No. 14973/2019 (IV-A) ( IA No.84965/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 11599/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 56446/2019 IA No. 56446/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 12345/2019 (IV-A) ) SLP(C) No. 11670/2019 (IV-A) ) Diary No(s). 11608/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 57261/2019 IA No. 57261/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 11671/2019 (IV-A) ) Diary No(s). 11630/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 59046/2019 IA No. 59046/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 12346/2019 (IV-A) ) Diary No(s). 11682/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 58307/2019 IA No. 58307/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 11689/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 59430/2019 IA No. 59430/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 14974/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.80701/2019-CONDONATION OF DELAY IN FILING and IA No.80702/2019-CONDONATION OF DELAY IN REFILING) SLP(C) No. 11673/2019 (IV-A) ) SLP(C) No. 11071/2019 (IV-A) ) Diary No(s). 11858/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 59669/2019 IA No. 59669/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 11073/2019 (IV-A) ) SLP(C) No. 12344/2019 (IV-A)

7 ) SLP(C) No. 11074/2019 (IV-A) ) SLP(C) No. 14975/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.78098/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 11669/2019 (IV-A) ) SLP(C) No. 11075/2019 (IV-A) ) SLP(C) No. 11675/2019 (IV-A) ) SLP(C) No. 11676/2019 (IV-A) ) SLP(C) No. 14976/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.79631/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 12347/2019 (IV-A) ) SLP(C) No. 14978/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.79497/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 11677/2019 (IV-A) ) SLP(C) No. 14979/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.88832/2019-CONDONATION OF DELAY IN FILING and IA No.88833/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 11672/2019 (IV-A) ) SLP(C) No. 14980/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.80039/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14981/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.81162/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 12349/2019 (IV-A) ) SLP(C) No. 12348/2019 (IV-A) ) SLP(C) No. 14982/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.84208/2019-CONDONATION OF DELAY IN FILING and IA No.84209/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14983/2019 (IV-A) ( IA No.89738/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15047/2019 (IV-A) ( IA No.77745/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 15505/2019 (IV-A) (IA FOR CONDONATION OF DELAY IN FILING ON IA 76574/2019 IA No. 76574/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 14972/2019 (IV-A)

8 (FOR ADMISSION and I.R. and IA No.78356/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14984/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.79894/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14985/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.81075/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14987/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.81136/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14988/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.79360/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14989/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.86301/2019-CONDONATION OF DELAY IN FILING and IA No.86302/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14990/2019 (IV-A) ( IA No.87226/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 15762/2019 (IV-A) (FOR FOR CONDONATION OF DELAY IN FILING ON IA 76192/2019 IA No. 76192/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 14991/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.87455/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14992/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.84442/2019-CONDONATION OF DELAY IN FILING and IA No.84444/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 14993/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.83920/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14996/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.80857/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 14997/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.82560/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15003-15004/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.85056/2019-CONDONATION OF DELAY IN FILING and IA No.85059/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 15005/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.85042/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15006/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.87008/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15007/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.87798/2019-CONDONATION OF DELAY IN FILING)

9 SLP(C) No. 15011/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.87772/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15012/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.87119/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15021/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.91409/2019-CONDONATION OF DELAY IN FILING [TO BE TAKEN UP ALONG WITH ITEM NO. 28 I.E. D NO. 15506/2019]) SLP(C) No. 15013/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.87800/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15014/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.86017/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15015/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.89345/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15016/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.88715/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15019/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.88610/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 15020/2019 (IV-A) ( IA No.88604/2019-CONDONATION OF DELAY IN FILING) Item 28 SLP(C) No. 15801/2019 (FOR ADMISSION and I.R. and IA No.93943/2019-CONDONATION OF DELAY WITH SLP(C) No. 15802/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.94458/2019-CONDONATION OF DELAY IN FILING) Date : 10-07-2019 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE SANJIV KHANNA For Petitioner(s) Mr. Nageswar Rao, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. sandeep K. Karhail, Adv. Mr.K.K. Chythanya, Adv. Mr. S. Sharath, Adv. Mr. S. Sukumaran, Adv. Mr.Anand Sukumar, Adv.

10 Mr.Bhupesh Kr. Pathak, Adv. Ms. Meera Mathur, AOR Mr. Tushar Mehta, SG Mr. Sanjay Jain, ASG Mr. Rupesh Kr, Adv. Mr. Zoheb Hussain, Adv. Mr. Vimla Sinha, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. A. Shankar, Sr. Adv. Mr. Senthil Jagadeesan, AOR Ms. Sonakshi Malhan, Adv. Ms. Suriti Chowdhary, Adv. Ms. Mrinal Kanwar, Adv. Mr. Narender Jain, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. G.C. Srivastava, Sr. Adv. Mr. Suvinay Dash, Adv. Mr. Piyush Sachdev, Adv. Ms. Runamoni Bhuyan, AOR Mrs. Anil Katiyar, AOR Mr.K.K. Chythanya, Adv. Mr. S. Sharath, Adv. Mr. S. Sukumaran, Adv. Mr.Anand Sukumar, Adv. Mr.Bhupesh Kr. Pathak, Adv. Ms. Meera Mathur, AOR Ms. Archana Sahadeva, AOR Mr. V. Balachandran, Adv. Mr. Siddharth Naidu, Adv. M/S. KSN & Co., AOR Ms. Vanita Bhargava, Adv. Mr. Ajay Bhargava, Adv. Mr. Trishala Trivedi, Adv. Mr. H. Raghavendra Rao, AOR Mr.Mukesh Butani, Adv. Mr. Joseph K. Antony, Adv. Mr. Shreyash Shah, Adv. Mr. Karan Dhanuka, Adv. Mr. Ajay Vohra, Sr. Adv. Ms. Kavita Jha, AOR

11 Mr. Udit Naresh, Adv. Mr. T. Suryanarayan, Adv. Ms. Yugandhara Pawar Jha, Adv. Mr. Kunal Verma, AOR Ms. Manasha Ananthan, Adv. Mr. Praveen Swarup, AOR Mr Vishal Kalra, Adv. Mr. S.S.Tomar, Adv. Mr. Anil Kumar Gautam, AOR Mr. Tarun Gulati, Sr. Adv. Mr. Shashi Mathews, Adv. Mr. Abhishek Boob, Adv. Mr. Kishore Kunal, AOR Mr. Ameya Dadhich, Adv. Mr. Harpreet Singh Ajmani, AOR Ms. Akansha Aggarwal, Adv. Mr. Deepak Chopra, Adv. Ms. Pratishtha Singh,Adv. Mr. Rajendra Singhvi, Adv. Mr. R.P. Tolani, adv. Mr. Suresh Tolani, adv. Mr.K.K.L. Gautam, Adv. Ms. Arundhati Chakraborty, Adv. Mr. T. R. B. Sivakumar, AOR Mr. Syed Jafar Alam, AOR UPON hearing the counsel the Court made the following O R D E R At the joint request of the learned counsel appearing for the parties, list the matters for final disposal on 06.08.2019. Parties are at liberty to file counter affidavit in the meanwhile. (INDU MARWAH) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.16+72 COURT NO.8 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.17358/2019 (Arising out of impugned final judgment and order dated 06-08-2018 in ITA No.243/2017 passed by the High Court Of Karnataka At Bengaluru) THE PR COMMISSIONER OF INCOME TAX 7 & ANR. Petitioner(s) VERSUS M/s. TRILOGY E BUSINESS SOFTWARE INDIA PVT. LTD. Respondent(s) (FOR ADMISSION and I.R.; and, IA No.93943/2019-CONDONATION OF DELAY IN FILING) WITH SLP (CIVIL) Diary No.21300/2019 Date : 08-07-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Tushar Mehta, SG Mr. Zoheb Hussain, Adv. Ms. Vanshaja Shukla, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. List along with SLP (C) No.28652/2018. (MUKESH NASA) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.27 COURT NO.8 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 15503/2019 (Arising out of impugned final judgment and order dated 16-08-2018 in ITA No. 291/2017 passed by the High Court Of Karnataka At Bengaluru) THE PR. COMMISSIONER OF INCOME TAX 7 & ANR. Petitioner(s) VERSUS M/S SAMI LABS THROUGH MANAGING DIRECTOR Respondent(s) ( IA No.77745/2019-CONDONATION OF DELAY IN FILING ) Date : 01-07-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Tushar Mehta, ASG Mr. Ashok K. srivastava, Sr. Adv. Mr. Zoheb Hussain, Adv. Mr. Rajat Nair, Adv, Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned . Issue notice, returnable on 10.7.2019. List along with SLP(C ) No.28652/2018 and other connected matters. (INDU MARWAH) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

1 ITEM NO.28 + 63 COURT NO.8 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 15506/2019 (Arising out of impugned final judgment and order dated 31-08-2018 in ITA No. 327/2016 passed by the High Court Of Karnataka At Bengaluru) THE PR. COMMISSIONER OF INCOME TAX 2 & ANR. Petitioner(s) VERSUS M/S E4E BUSINESS SOLUTIONS PVT. LTD. Respondent(s) (IA No.78356/2019-CONDONATION OF DELAY IN FILING ) WITH Diary No(s). 11598/2019 (IV-A) ( IA No.84965/2019-CONDONATION OF DELAY IN FILING Diary No(s). 11690/2019 (IV-A) (IA No.80701/2019-CONDONATION OF DELAY IN FILING and IA No.80702/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 12019/2019 (IV-A) (IA No.78098/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 13502/2019 (IV-A) (IA No.79631/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 13619/2019 (IV-A) (IA No.79497/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 13651/2019 (IV-A) (IA No.88832/2019-CONDONATION OF DELAY IN FILING and IA No.88833/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 13665/2019 (IV-A) (IA No.80039/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 13667/2019 (IV-A) (IA No.81162/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 15490/2019 (IV-A) (IA No.84208/2019-CONDONATION OF DELAY IN FILING and IA No.84209/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

2 Diary No(s). 15497/2019 (IV-A) ( IA No.89738/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 15509/2019 (IV-A) (IA No.79894/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 15538/2019 (IV-A) (IA No.81075/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 15539/2019 (IV-A) (IA No.81136/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 15541/2019 (IV-A) (IA No.79360/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 15556/2019 (IV-A) (IA No.86301/2019-CONDONATION OF DELAY IN FILING and IA No.86302/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 15753/2019 (IV-A) (IA No.87226/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 17318/2019 (IV-A) (IA No.87455/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 17320/2019 (IV-A) (IA No.84442/2019-CONDONATION OF DELAY IN FILING and IA No.84444/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 17338/2019 (IV-A) (IA No.83920/2019-CONDONATION OF DELAY IN FILING IA No. 12564/2019 - STAY APPLICATION) Diary No(s). 17343/2019 (IV-A) (IA No.80857/2019-CONDONATION OF DELAY IN FILING IA No. 12564/2019 - STAY APPLICATION) Diary No(s). 17351/2019 (IV-A) (IA No.82560/2019-CONDONATION OF DELAY IN FILING IA No. 12564/2019 - STAY APPLICATION) Diary No(s). 18347/2019 (IV-A) (IA No.85056/2019-CONDONATION OF DELAY IN FILING and IA No.85059/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 12564/2019 - STAY APPLICATION) Diary No(s). 18775/2019 (IV-A)

3 (IA No.85042/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 18777/2019 (IV-A) (IA No.87008/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 18785/2019 (IV-A) (IA No.87798/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 18834/2019 (IV-A) (IA No.87772/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 18961/2019 (IV-A) (IA No.87119/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 18981/2019 (IV-A) (IA No.87800/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 18982/2019 (IV-A) (IA No.86017/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 20146/2019 (IV-A) (IA No.89345/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 20154/2019 (IV-A) (IA No.88715/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 20168/2019 (IV-A) (IA No.88610/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 20170/2019 (IV-A) ( IA No.88604/2019-CONDONATION OF DELAY IN FILING) Item 63 Diary No(s). 18963/2019 (IV-A) (APPLICATION FOR CONDONATION OF DELAY IN FILING) Date : 01-07-2019 These petitions were called on for hearing today CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. Tushar Mehta, ASG Mr. Ashok K. srivastava, Sr. Adv. Mr. Zoheb Hussain, Adv. Mr. Rajat Nair, Adv,

4 Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Sunil Agarwal, Adv. Mr. Harpreet Singh Ajmani, AOR Mr. Kavita Jha, Adv. Mr. Udit Naresh, Adv. UPON hearing the counsel the Court made the following O R D E R Delay condoned Issue notice, returnable on 10.7.2019. List along with SLP(C ) No.5228/2019 and other connected matters. Learned counsel appearing for the parties are at liberty to file additional documents along with their affidavits before the next date. (INDU MARWAH) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.11 + 46 COURT NO.8 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 15762/2019 (Arising out of impugned final judgment and order dated 16-07-2018 in ITA No. 44/2015 passed by the High Court Of Karnataka At Bengaluru) THE COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS M/S. BEARING POINT PROPERTY SERVICES PRIVATE LIMITED Respondent(s) (FOR ADMISSION and I.R. and IA No.76192/2019-CONDONATION OF DELAY IN FILING ) WITH DIARY NO. 15505 OF 2019 I.A. NO. 76574/2019- CONDONATION OF DELAY IN FILING DIARY NO. 7798/2019 I.A. NO. 78543/2019- CONDONATION OF DELAY IN FILING. AND 78545/2019- CONDONATION OF REFILING. Date : 10-05-2019 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA For Petitioner(s) Mr. D.L. Chidananda, Adv. Mr. Kanu Agrawal, Adv. Mr. Md. Akhil, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Tag along SLP(C) No. 5228 of 2019 and other connected matters, if any. (ASHWANI KUMAR) (RAJINDER KAUR) COURT MASTER (SH) BRANCH OFFICER

1 ITEM NO.6+56 COURT NO.8 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 7677/2019 (Arising out of impugned final judgment and order dated 23-07-2018 in ITA No. 587/2016 passed by the High Court Of Karnataka At Bengaluru) PR. COMMISSIONER OF INCOME TAX 5 & ANR. Petitioner(s) VERSUS M/S OBOPAY MOBILE TECHNOLOGY INDIA PRIVATE LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.71732/2019-CONDONATION OF DELAY IN FILING and IA No.71733/2019-CONDONATION OF DELAY IN REFILING ) WITH Diary No(s). 10115/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.73138/2019-CONDONATION OF DELAY IN FILING and IA No.73139/2019-CONDONATION OF DELAY IN REFILING) Diary No(s). 11626/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.73808/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 12020/2019 (IV-A) ( IA No.72726/2019-CONDONATION OF DELAY IN FILING and IA No.72723/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 13606/2019 (IV-A) ( IA No.73021/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 13674/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.71167/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 13678/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.72884/2019-CONDONATION OF DELAY IN FILING) Item 56 Diary No(s). 13654/2019 (IV-A) (Applications for c/d in filing) Date : 07-05-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA

2 For Petitioner(s) Mr. Aman Lekhi, ASG Mr. Rupesh Kr, Adv. Ms. Swarupma Chaturvedi, Adv. Mr. Chiranjeev Chauhan, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R List on 10.07.2019. (INDU MARWAH) (RAJINDER KAUR) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.10+57 COURT NO.8 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 11870/2019 (Arising out of impugned final judgment and order dated 31-08-2018 in ITA No.475/2018 passed by the High Court Of Karnataka At Bengaluru) THE PR. COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS M/S A.O. SMITH INDIA WATER HEATING PVT. LTD. Respondent(s) ( IA No.70459/2019-CONDONATION OF DELAY IN FILING ) WITH Diary No(s). 11601/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.70474/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 11679/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.70846/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 13615/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.71894/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 13692/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.72455/2019-CONDONATION OF DELAY IN FILING) Item 57 Diary No(s). 13690/2019 (IV-A) (Application for condonation of delay in filing ) Date : 07-05-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA For Petitioner(s) Mr. Sanjay Jain, ASG Mr. Kumar Shashank, Adv. Mr. A.K. Srivastava, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice, returnable on 10.07.2019. Tag with SLP (C ) No.5228/2019. (INDU MARWAH) (RAJINDER KAUR) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.6 COURT NO.8 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 1587/2019 (Arising out of impugned final judgment and order dated 10-07-2018 in ITA No. 350/2013 passed by the High Court Of Karnataka At Bengaluru) COMMISSIONER OF INCOME TAX III & ANR. Petitioner(s) VERSUS MERCEDES BENZ RESEARCH AND DEVELOPMENT INDIA PVT. LTD.Respondent(s) (IA No.69465/2019-CONDONATION OF DELAY IN FILING and IA No.69466/2019-CONDONATION OF DELAY IN REFILING ) Date : 03-05-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE SANJAY KISHAN KAUL For Petitioner(s) Ms. Vanshaja Shukla, Adv. Mr. Vikrant Yadav, Adv. Mr. Raj Bahadur, Adv. Ms. Rukhmini Bobde, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice List along with SLP(C)(D) No.11792/2019. (INDU MARWAH) (RAJINDER KAUR) COURT MASTER BRANCH OFFICER

1 ITEM NO.16+66 COURT NO.6 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 12029/2019 (Arising out of impugned final judgment and order dated 07-08-2018 in ITA No.390/2017 passed by the High Court of Karnataka at Bengaluru) THE PR. COMMISSIONER OF INCOME TAX BANGALORE 3 & ANR. PETITIONER(S) VERSUS M/S INTEVA PRODUCTS AUTOMOTIVE PVT. LTD. RESPONDENT(S) (FOR ADMISSION and I.R. and IA No.65240/2019-CONDONATION OF DELAY IN FILING) WITH Diary No(s).11606/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.67245/2019-CONDONATION OF DELAY IN FILING) Diary No(s).11622/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.66980/2019-CONDONATION OF DELAY IN FILING) Diary No(s).13659/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.66187/2019-CONDONATION OF DELAY IN FILING) Diary No(s).11784/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.67885/2019-CONDONATION OF DELAY IN FILING) Diary No(s).13489/2019 (IV-A) (IA No.68471/2019-CONDONATION OF DELAY IN FILING) Diary No(s).13494/2019 (IV-A) Diary No(s).13650/2019 (IV-A) (FOR ADMISSION and IR and IA No.69165/2019-CONDONATION OF DELAY IN FILING) Date : 29-04-2019 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE HON'BLE MS. JUSTICE INDU MALHOTRA

2 For Petitioner(s) Mr.Manish Pushkarna, Adv. Mr.Kanu Agrawal, Adv. Mrs.Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP (C) No.5228/2019 and other connected matters (Ashok Raj Singh) (Chander Bala) Court Master Court Master

1 ITEM NO.16 COURT NO.8 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.11792/2019 (Arising out of impugned final judgment and order dated 03-07-2018 in ITA No.463/2016 passed by the High Court Of Karnataka At Bengaluru) PR. COMMISSIONER OF INCOME TAX I & ANR. Petitioner(s) VERSUS M/s. AOL ONLINE INDIA PVT. LTD. Respondent(s) (FOR ADMISSION and I.R.; and, IA No.61309/2019-CONDONATION OF DELAY IN FILING) WITH Diary No.10034/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.63759/2019-CONDONATION OF DELAY IN FILING) Diary No.11869/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.62432/2019-CONDONATION OF DELAY IN FILING) Diary No.11878/2019 (IV-A) (IA No.61513/2019-CONDONATION OF DELAY IN FILING) Diary No.12088/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.64220/2019-CONDONATION OF DELAY IN FILING) Date : 26-04-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA For Petitioner(s) Mr. A.K. Shrivastava, Adv. Mr. Saurabh Mishra, Adv. Ms. Deepanwita Priyanka, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice.

2 List along with SLP (Civil) No.28652 of 2018 and connected matters on 10.07.2019. (MUKESH NASA) (RAJINDER KAUR) COURT MASTER BRANCH OFFICER

ITEM NO.19 COURT NO.11 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 10137/2019 (Arising out of impugned final judgment and order dated 13-07-2018 in ITA No. 505/2014 passed by the High Court Of Karnataka At Bengaluru) COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS M/S. EMC DATA STORAGE SYSTEMS (INDIA) PVT. LTD., BAGMANE CONSTRUCTION PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.57752/2019-CONDONATION OF DELAY IN FILING ) Date : 15-04-2019 This petition was called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MR. JUSTICE HEMANT GUPTA For Petitioner(s) Mr.D.L. Chidananda, Adv. Mr. Zoheb Hossain, Adv. Mr. Rajat Nair, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP(C) 4662 of 2019. (MANISH SETHI) (SAROJ KUMARI GAUR) COURT MASTER (SH) BRANCH OFFICER

1 ITEM NO.18+63 COURT NO.8 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.9997/2019 (Arising out of impugned final judgment and order dated 06-07-2018 in ITA No.415/2017 passed by the High Court Of Karnataka At Bengaluru) PR. COMMISSIONER OF INCOME TAX 7 & ANR. Petitioner(s) VERSUS M/s. TESCO HINDUSTAN CENTRE PVT. LTD. Respondent(s) WITH Diary No.8896/2019 (IV-A) Diary No.8900/2019 (IV-A) Diary No.10104/2019 (IV-A) Diary No.11599/2019 (IV-A) Diary No.10062/2019 (IV-A) Diary No.8715/2019 (IV-A) Diary No.8940/2019 (IV-A) Diary No.9010/2019 (IV-A) Diary No.10074/2019 (IV-A) Diary No.11608/2019 (IV-A) Diary No.11630/2019 (IV-A) Diary No.11682/2019 (IV-A) Diary No.11689/2019 (IV-A) Diary No.11858/2019 (IV-A) Date : 12-04-2019 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA For Petitioner(s) Mr. Zoheb Hossain, Adv. Mr. Manish Pushkarna, Adv. Mrs. Anil Katiyar, AOR For Respondent(s)

2 UPON hearing the counsel the Court made the following O R D E R List alongwith SLP (C) No.28652 of 2018 and connected matters. (MUKESH NASA) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.63 COURT NO.8 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS WITH Diary No.10062/2019 (IV-A) Diary No.8715/2019 (IV-A) Diary No.8940/2019 (IV-A) Diary No.9010/2019 (IV-A) Diary No.10074/2019 (IV-A) Diary No.11608/2019 (IV-A) Diary No.11630/2019 (IV-A) Diary No.11682/2019 (IV-A) Diary No.11689/2019 (IV-A) Diary No.11858/2019 (IV-A) Date : 12-04-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA For Petitioner(s) Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R (MUKESH NASA) (SUMAN JAIN) COURT MASTER (SH) BRANCH OFFICER

1 ITEM NO.14+61 COURT NO.8 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 7828/2019 (Arising out of impugned final judgment and order dated 12-07-2018 in ITA No. 123/2014 passed by the High Court Of Karnataka At Bengaluru) COMMISSIONER OF INCOME TAX III & ANR. Petitioner(s) VERSUS M/S SYMBOL TECHNOLOGIES INDIA PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.52428/2019-CONDONATION OF DELAY IN FILING ) WITH Diary No(s). 7807/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.52777/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 7809/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.52871/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 8906/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.52902/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 8928/2019 (IV-A) ( IA No.51475/2019-CONDONATION OF DELAY IN FILING) Item 61 SLP(CIVIL) Diary No(s). 7820/2019 (IA No.53693/2019-CONDONATION OF DELAY IN FILING WITH Diary No(s). 7818/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.53832/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 8935/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.54328/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 8947/2019 (IV-A) ( IA No.52745/2019-CONDONATION OF DELAY IN FILING and IA No.52746/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 9003/2019 (IV-A) (FOR ADMISSION and I.R. and IA No.52256/2019-CONDONATION OF DELAY IN FILING) Date : 05-04-2019 These matters were was called on for hearing

2 today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA For Petitioner(s) Mr. Tushar Mehta, SG Mr. Sanjay Jain, ASG Ms. Meenakshi Gover, Adv. Mr. A.k. Shrivastav, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E Delay condoned. Issue notice List alongwith SLP (Dy) No.731/2019 & other connected matter on 10.07.2019. (INDU MARWAH) (RAJINDER KAUR) COURT MASTER BRANCH OFFICER

1 ITEM NO.16+23 COURT NO.8 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 28652/2018 (Arising out of impugned final judgment and order dated 09-07-2018 in ITA No. 10/2011 passed by the High Court Of Karnataka At Bengaluru) SAP LABS INDIA PRIVATE LIMITED Petitioner(s) VERSUS INCOME TAX OFFICER CIRCLE 6 (1) (1) BANGALORE Respondent(s) WITH SLP(C) No. 28694/2018 (IV-A) SLP(C) No. 29204/2018 (IV-A) SLP(C) No. 29180/2018 (IV-A) SLP(C) No. 33631/2018 (IV-A) SLP(C) No. 2641/2019 (IV-A) (IA No.5558/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 5228/2019 (IV-A) Diary No(s). 1571/2019 (IV-A) (IA No.35109/2019-CONDONATION OF DELAY IN FILING and IA No.35110/2019-CONDONATION OF DELAY IN REFILING) SLP(C) No. 3713/2019 (IV-A) (IA No.14913/2019-CONDONATION OF DELAY IN FILING and IA No.14914/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 4735/2019 (IV-A) (IA No.22797/2019-CONDONATION OF DELAY IN FILING and IA No.22799/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 6105/2019 (IV-A) (IA No.27922/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 3941/2019 (IV-A) (IA No.17478/2019-CONDONATION OF DELAY IN FILING)

2 Diary No(s). 1981/2019 (IV-A) (IA No.23054/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 4662/2019 (IV-A) (IA No.16187/2019-CONDONATION OF DELAY IN FILING and IA No.16189/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 6108/2019 (IV-A) (IA No.29518/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 6109/2019 (IV-A) (IA No.29897/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 6110/2019 (IV-A) (IA No.29932/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 5361/2019 (IV-A) SLP(C) No. 5365/2019 (IV-A) (IA No.26662/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 6106/2019 (IV-A) (IA No.28398/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 5359/2019 (IV-A) SLP(C) No. 6104/2019 (IV-A) (IA No.27707/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 5363/2019 (IV-A) SLP(C) No. 7376/2019 (IV-A) (IA No.39739/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 5362/2019 (IV-A) SLP(C) No. 5364/2019 (IV-A) (IA No.26590/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 6103/2019 (IV-A) (IA No.27747/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 6107/2019 (IV-A) (IA No.29624/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 6608/2019 (IV-A) (IA No.35860/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 5366/2019 (IV-A) (IA No.27317/2019-CONDONATION OF DELAY IN FILING)

3 SLP(C) No. 7372/2019 (IV-A) (IA No.37812/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 6609/2019 (IV-A) (IA No.36832/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 5765/2019 (IV-A) (IA No.33986/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 7375/2019 (IV-A) (IA No.37327/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 7369/2019 (IV-A) (IA No.37589/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 7373/2019 (IV-A) (IA No.37710/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 5862/2019 (IV-A) (IA No.34663/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 7366/2019 (IV-A) (IA No.36441/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 7368/2019 (IV-A) (IA No.37444/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 7589/2019 (XIV) (IA No.38506/2019-CONDONATION OF DELAY IN FILING IA No.42810/2019-CONDONATION OF DELAY IN FILING SLP(C) No. 8289/2019 (IV-A) (IA No.44558/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 7367/2019 (IV-A) (IA No.37604/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 8141/2019 (IV-A) (IA No.41840/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 8143/2019 (IV-A) (IA No.42810/2019-CONDONATION OF DELAY IN FILING Diary No(s). 6037/2019 (IV-A) ( IA No.35617/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 8146/2019 (IV-A) (IA No.42158/2019-CONDONATION OF DELAY IN FILING)

4 SLP(C) No. 8290/2019 (IV-A) (IA No.45353/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 8138/2019 (IV-A) (IA No.41080/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 8148/2019 (IV-A) ( IA No.42593/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 8140/2019 (IV-A) (IA No.41784/2019-CONDONATION OF DELAY IN FILING and IA No.41789/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 8145/2019 (IV-A) (IA No.43535/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 8139/2019 (IV-A) (IA No.41464/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 8144/2019 (IV-A) (IA No.44879/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 8149/2019 (IV-A) (IA No.43973/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 8147/2019 (IV-A) (IA No.42633/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 8291/2019 (IV-A) (IA No.47212/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 8293/2019 (IV-A) (IA No.47215/2019-CONDONATION OF DELAY IN FILING) Item 23 SLP (CIVIL) Diary No(s). 6043/2019 (IA No.47837/2019-CONDONATION OF DELAY IN FILING ) WITH Diary No(s). 7600/2019 (IV-A) (IA No.51931/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 7805/2019 (IV-A) (IA No.50093/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 7909/2019 (IV-A) (IA No.50975/2019-CONDONATION OF DELAY IN FILING)

5 Diary No(s). 8886/2019 (IV-A) (IA No.47854/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 8891/2019 (IV-A) (IA No.49915/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 8914/2019 (IV-A) (IA No.51495/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 8916/2019 (IV-A) ( IA No.49740/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 8921/2019 (IV-A) (IA No.49264/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 8936/2019 (IV-A) ( IA No.49230/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 9014/2019 (IV-A) (IA No.48693/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 10004/2019 (IV-A) (IA No.51186/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 10050/2019 (IV-A) (IA No.51971/2019-CONDONATION OF DELAY IN FILING and IA No.51972/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 03-04-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA For Petitioner(s) Mr. Tushar Mehta, SG Mr. Sanjay Jain, ASG Mr. Zoheb Hossain, Adv. Mr. Rupesh Kumar, Adv. Mr. Vimla Sinha, Adv. Mr. Chiranjeev Chauhan, Adv. Mr. H.R. Rao, Adv. Mr. K.V. Girish Choudhary, Adv. Mrs. Anil Katiyar, AOR Ms. Meera Mathur, AOR Mr. Ambhoj Kumar Sinha, AOR

6 For Respondent(s) Mrs. Anil Katiyar, AOR Mr. G.C. Srivastava, Adv. Mr. Suvinay Dash, Adv. Mr. Piyush Sachdev, Adv. Ms. Runamoni Bhuyan, AOR Mr. R.P. Tolani, Adv. Mr. Rajendra Singhvi, Adv. Mr. Mahesh Tolani, Adv. Mr. Suresh Tolani, Adv. Mr. Sobhagya Agarwal, Adv. Mr.K.K.L. Gautam, Adv. Ms. Arundhati Chakraborty, Adv. Mr. T. R. B. Sivakumar, AOR Mr. Kunal Verma, AOR Ms. Yugandhara Pawar, Adv. Mr. Piyush Bhardwaj, Adv. Mr. Vishal Kalra, Adv. Mr. S.S. Tomar, Adv. Mr. Ankit Sahni, Adv. Mr. Anil Kumar Gautam, AOR Mr. K.K. Chythanya, Adv. Mr. Anand Sukumar, Adv. Mr. S. Sukumar, Adv. Mr. Bhupesh Kumar Pathak, Adv. Ms. Meera Mathur, AOR Mr. Nageswar Rao, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. Sandeepl S. Karhail, Adv. Mr. Himanshu S. Sinha, Adv. Mr. Bhuwan Dhoopar, Adv. Mr. Yash Varmani, Adv. Mr. Syed Jafar Alam, AOR Mr. Salil Kapoor, Adv. Ms. Ananya Kapoor, Adv. Mr. Sumit Lal Chandan, Adv. Mr. Praveen Swarup, AOR Mr. Arvind P. Datar, Sr. Adv.

7 Mr. Tarun Gulati, Adv. Mr. Abhishek Boob, Adv. Mr. Ameya Dadhich, Adv Mr. Neilhildreth, Adv. Mr. Kishore Kunal, AOR Mr. H. Raghavendra Rao, AOR Mr. Mukesh Butani, Adv. Mr. Joseph K. Antony, Adv. Mr. Shreyash Shah, Adv. Mr. Karan Dhanuka, Adv. UPON hearing the counsel the Court made the following O R D E R SLP (C ) No.4735/2019 and Dy. No.8936/2019 are detagged. In some of the matters notices have not yet been issued. Let formal notice be issued in those matters, returnable on 10.07.2019. The parties are at liberty to exchange their pleadings in all the matters. We direct the Central Agency to prepare a convenience volume copies whereof may be obtained by other learned counsel. If any compilation is prepared on behalf of the respondents, copies thereof shall be served on the Central Agency. List the matters on 10.07.2019 for final disposal. (INDU MARWAH) (RAJINDER KAUR) COURT MASTER BRANCH OFFICER

1 ITEM NO.13+65 COURT NO.8 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.6043/2019 (Arising out of impugned final judgment and order dated 24-07-2018 in ITA No.520/2016 passed by the High Court Of Karnataka At Bengaluru) THE PR. COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS M/S LOGICA PVT. LTD. Respondent(s) (FOR ADMISSION and I.R.; and, IA No.47837/2019-CONDONATION OF DELAY IN FILING) WITH Diary No(s).7805/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.50093/2019-CONDONATION OF DELAY IN FILING) Diary No(s).7909/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.50975/2019-CONDONATION OF DELAY IN FILING) Diary No(s).8886/2019 (IV-A) (IA No.47854/2019-CONDONATION OF DELAY IN FILING) Diary No(s).8916/2019 (IV-A) (IA No.49740/2019-CONDONATION OF DELAY IN FILING) Diary No(s).8921/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.49264/2019-CONDONATION OF DELAY IN FILING) Diary No(s).8936/2019 (IV-A) (IA No.49230/2019-CONDONATION OF DELAY IN FILING) Diary No(s).9014/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.48693/2019-CONDONATION OF DELAY IN FILING) SLP (C) Diary No.10050/2019 (FOR ADMISSION and I.R.; IA No.51971/2019-CONDONATION OF DELAY IN FILING; and, IA No.51972/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

2 Diary No.7600/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.51931/2019-CONDONATION OF DELAY IN FILING) Diary No.8891/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.49915/2019-CONDONATION OF DELAY IN FILING) Diary No.8914/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.51495/2019-CONDONATION OF DELAY IN FILING) Diary No.10004/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.51186/2019-CONDONATION OF DELAY IN FILING) Date : 01-04-2019 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA For Petitioner(s) Mr. Zoheb Hossain, Adv. Mr. Rupesh Kumar, Adv. Mr. Shreyash Bhardwaj, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R List the matters on 03.04.2019. (MUKESH NASA) (RAJINDER KAUR) COURT MASTER BRANCH OFFICER

ITEM NO.12 + 69 COURT NO.7 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 5920/2019 (Arising out of impugned final judgment and order dated 06-08-2018 in ITA No. 236/2017 passed by the High Court Of Karnataka At Bengaluru) THE PR. COMMISSIONER OF INCOME TAX 4 & ANR. Petitioner(s) VERSUS M/S MCAFEE SOFTWARE INDIA PVT. LTD. Respondent(s) (FOR ADMISSION and Interim Relief and IA No.44558/2019-CONDONATION OF DELAY IN FILING) WITH Diary No(s). 7611/2019 (FOR ADMISSION and Interim Relief and IA No.44353/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 8702/2019 (FOR ADMISSION and Interim Relief and IA No.47212/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 8707/2019 (FOR ADMISSION and Interim Relief and IA No.47215/2019-CONDONATION OF DELAY IN FILING) Date : 29-03-2019 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA For Petitioner(s) Mr. K.M. Natraj,ASG Mr. K.V. Girish Chowdary,Adv. Mr. Rajat Nair,Adv. Mr. Sharath Nambiar,Adv. Mr. Debashish R.,Adv. Ms. Indira B.,Adv. Ms. Amrita Tiwari,Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R We have heard Mr. K.M. Natraj, learned Additional Solicitor General for the petitioner. Delay condoned. Issue notice. List these matters along with SLP(C)No.28652 of 2018 and connected matters on Wednesday, the 3 rd April, 2019. (MAHABIR SINGH) (RAJINDER KAUR) COURT MASTER BRANCH OFFICER

1 ITEM NO.51+63 COURT NO.6 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition for Special Leave to Appeal (C) No.28652/2018 (Arising out of impugned final judgment and order dated 09-07-2018 in ITA No.10/2011 passed by the High Court Of Karnataka At Bengaluru) SAP LABS INDIA PRIVATE LIMITED Petitioner(s) VERSUS INCOME TAX OFFICER CIRCLE 6(1)(1) BANGALORE Respondent(s) WITH SLP(C) No.28694/2018 (IV-A) SLP(C) No.29180/2018 (IV-A) SLP(C) No.29204/2018 (IV-A) SLP(C) No.7373/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.37710/2019-CONDONATION OF DELAY IN FILING) SLP(C) No.33631/2018 (IV-A) (FOR ADMISSION) SLP(C) No.2641/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.5558/2019-CONDONATION OF DELAY IN FILING) SLP(C) No.5361/2019 (IV-A) SLP(C) No.7366/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.36441/2019-CONDONATION OF DELAY IN FILING) SLP(C) No.6608/2019 (IV-A) (IA No.35860/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 1981/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.23054/2019-CONDONATION OF DELAY IN FILING) SLP(C) No.6609/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.36832/2019-CONDONATION OF DELAY IN FILING) SLP(C) No.3713/2019 (IV-A) (FOR ADMISSION and I.R.; IA No.14913/2019-CONDONATION OF DELAY IN FILING; and, IA No.14914/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No.7367/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.37604/2019-CONDONATION OF DELAY IN FILING) Diary No(s).5862/2019 (IV-A) (IA No.34663/2019-CONDONATION OF DELAY IN FILING) SLP(C) No.5228/2019 (IV-A)

2 SLP(C) No.4662/2019 (IV-A) (IA No.16187/2019-CONDONATION OF DELAY IN FILING; and, IA No.16189/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No.3941/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.17478/2019-CONDONATION OF DELAY IN FILING) SLP(C) No.6104/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.27707/2019-CONDONATION OF DELAY IN FILING) SLP(C) No.6107/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.29624/2019-CONDONATION OF DELAY IN FILING) SLP(C) No.4735/2019 (IV-A) (IA No.22797/2019-CONDONATION OF DELAY IN FILING; and, IA No.22799/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No.5359/2019 (IV-A) SLP(C) No.5363/2019 (IV-A) SLP(C) No.5362/2019 (IV-A) SLP(C) No.6105/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.27922/2019-CONDONATION OF DELAY IN FILING) SLP(C) No.5364/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.26590/2019-CONDONATION OF DELAY IN FILING) SLP(C) No.5365/2019 (IV-A) (IA No.26662/2019-CONDONATION OF DELAY IN FILING) SLP(C) No.5366/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.27317/2019-CONDONATION OF DELAY IN FILING) SLP(C) No.6110/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.29932/2019-CONDONATION OF DELAY IN FILING) Diary No(s).1571/2019 (IV-A) (IA No.35109/2019-CONDONATION OF DELAY IN FILING; and, IA No.35110/2019-CONDONATION OF DELAY IN REFILING) SLP(C) No.6106/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.28398/2019-CONDONATION OF DELAY IN FILING) SLP(C) No.6103/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.27747/2019-CONDONATION OF DELAY IN FILING) SLP(C) No.6109/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.29897/2019-CONDONATION OF DELAY IN FILING) SLP(C) No.6108/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.29518/2019-CONDONATION OF DELAY IN FILING)

3 SLP(C) No.7374/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.38047/2019-CONDONATION OF DELAY IN FILING) Diary No(s).5765/2019 (IV-A) (IA No.33986/2019-CONDONATION OF DELAY IN FILING) SLP(C) No.7375/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.37327/2019-CONDONATION OF DELAY IN FILING) Diary No(s).6037/2019 (IV-A) (IA No.35617/2019-CONDONATION OF DELAY IN FILING) SLP(C) No.7376/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.39739/2019-CONDONATION OF DELAY IN FILING) SLP(C) No.7368/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.37444/2019-CONDONATION OF DELAY IN FILING) SLP(C) No.7369/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.37589/2019-CONDONATION OF DELAY IN FILING) SLP(C) No.7372/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.37812/2019-CONDONATION OF DELAY IN FILING) SLP (C) No.7589/2019 Date : 25-03-2019 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA Counsel for the Parties: Mr. Tushar Mehta, SG Mr. Sanjay Jain, ASG Mr. K.V. Girish Chowdary, Adv. Mr. Zoheb Hossain, Adv. Ms. Vimla Sinha, Adv. Ms. Jaskaran Kaur, Adv. Mrs. Anil Katiyar, AOR Mr. K.K. Chythanya, Adv. Mr. Anand Sukumar, Adv. Mr. S. Sukumaran, Adv. Mr. Bhupesh Pathak, Adv. Ms. Meera Mathur, AOR Mr. Nageswar Rao, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. Sandeep S. Karhail, Adv. Mr. Parth, Adv.

4 Mr. Himanshu S. Sinha, Adv. Mr. Bhoowan Dhupar, Adv. Mr. Syed Jafar Alam, AOR Mr. R.P. Tolani, Adv. Mr. Rajendra Singhvi, Adv. Mr. Mahesh Tolani, Adv. Mr. Suresh Tolani, Adv. Ms. Arundhati Chakraborty, Adv. Mr. K.K.L. Gautam, Adv. Mr. T. Suryanarayan, Adv. Mr. Kunal Verma, AOR Mr. Suvinay Dash, Adv. Mr. Piyush Sachdev, Adv. Ms. Runamani Bhuyan, Adv. Mr. Vishal Kalra, Adv. Mr. S.S. Tomar, Adv. Mr. Anil Kumar Gautam, AOR UPON hearing the counsel the Court made the following O R D E R In the lead matter (i.e. SLP (C) No.28652/2018), notice was issued by this Court on 13.11.2018. Mr. Sanjay Jain, learned ASG submits that counter affidavit is not necessary in the matter. Statement recorded. Let all these matters be listed for final disposal on 03.04.2019. Parties are at liberty to keep their compilations ready. (MUKESH NASA) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

1 ITEM NO.20+63 COURT NO.8 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s).7632/2019 (Arising out of impugned final judgment and order dated 13-07-2018 in ITA No. 86/2015 passed by the High Court Of Karnataka At Bengaluru) THE COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS M/S ASM TECHNOLOGIES LTD. Respondent(s) ( IA No.41080/2019-CONDONATION OF DELAY IN FILING ) WITH Diary No(s). 7785/2019 (IV-A) ( IA No.41464/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 7701/2019 (IV-A) ( IA No.41784/2019-CONDONATION OF DELAY IN FILING and IA No.41789/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 6020/2019 (IV-A) ( IA No.41840/2019-CONDONATION OF DELAY IN FILING) Item 63 Diary No(s). 6034/2019 (IA No.42810/2019-CONDONATION OF DELAY IN FILING) WITH Diary No(s). 7791/2019 (IV-A) ( IA No.44879/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 7778/2019 (IV-A) ( IA No.43535/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 6142/2019 (IV-A) (IA No.42158/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 7804/2019 (IV-A) (IA No.42633/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 7635/2019 (IV-A) ( IA No.42593/2019-CONDONATION OF DELAY IN FILING)

2 Diary No(s). 7797/2019 (IV-A) ( IA No.43973/2019-CONDONATION OF DELAY IN FILING) Date : 15-03-2019 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA For Petitioner(s) Mr. Sanjay Jain,Adv. Ms.Shirin Khajuria, Adv. Mr. Mahan Papli, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP (C ) No. 28694 of 2018. (INDU MARWAH) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.18 COURT NO.8 SECTION XIV S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.5878/2019 (Arising out of impugned final judgment and order dated 29-08-2018 in ITA No.948/2018 passed by the High Court Of Delhi At New Delhi) PR. COMMISSIONER OF INCOME TAX 3 Petitioner(s) VERSUS E-VALUESERVE SEZ (GURGAON) P. LTD. Respondent(s) (FOR ADMISSION and I.R.; and, IA No.38506/2019-CONDONATION OF DELAY IN FILING) Date : 11-03-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA For Petitioner(s) Mr. Vikrant Yadav, Adv. Mr. k.V. Girish Choudhary, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Ms. Ananya Kapoor, Adv. Mr. Salil Kapoor, Adv. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. List alongwith SLP (Civil) No.28652/2018. In the meantime, respondent is at liberty to place affidavit in reply on record. (MUKESH NASA) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

1 CORRECTED ITEM NOS.18+56 COURT NO.8 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.5865/2019 (Arising out of impugned final judgment and order dated 03-07-2018 in ITA No.617/2017 passed by the High Court Of Karnataka At Bengaluru) PR. COMMISSIONER OF INCOME TAX 6 & ANR. Petitioner(s) VERSUS M/s. MAGMA DESIGN AUTOMATION INDIA PVT. LTD. Respondent(s) (FOR ADMISSION and I.R.; and, IA No.36441/2019-CONDONATION OF DELAY IN FILING) WITH Diary No(s).5930/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.37604/2019-CONDONATION OF DELAY IN FILING) Diary No(s).5875/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.37444/2019-CONDONATION OF DELAY IN FILING) Diary No(s).5844/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.37589/2019-CONDONATION OF DELAY IN FILING) Diary No(s).5730/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.37812/2019-CONDONATION OF DELAY IN FILING) Diary No(s).5857/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.37710/2019-CONDONATION OF DELAY IN FILING) Diary No(s).5909/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.38047/2019-CONDONATION OF DELAY IN FILING) Diary No(s).5842/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.37327/2019-CONDONATION OF DELAY IN FILING) Diary No(s).4408/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.39739/2019-CONDONATION OF DELAY IN FILING) Date : 08-03-2019 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA

2 For Petitioner(s) Mr. Manish Pushkarna, Adv. Mr. Chinmayee Chandra, Adv. Mr. Satyalipsu Ray, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice, returnable on 25.03.2019. List these matters alongwith SLP (C) No.28652/2018. (MUKESH NASA) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NOS.23+62 COURT NO.9 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.4472/2019 (Arising out of impugned final judgment and order dated 29-06-2018 in ITA No.24/2016 passed by the High Court Of Karnataka At Bengaluru) PR. COMMISSIONER OF INCOME TAX 1 BANGALORE & ANR. Petitioner(s) VERSUS M/s. ANALOG DEVICES INDIA PVT. LTD. Respondent(s) (IA No.35860/2019-CONDONATION OF DELAY IN FILING) WITH Diary No.5732 of 2019 Date : 05-03-2019 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA For Petitioner(s) Mr. Arijit Prasad, Adv. Nisha Bagchi, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice, returnable on 25.03.2019. List the matters along with SLP (C) No.28652/2018. (MUKESH NASA) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.62 COURT NO.9 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 5732/2019 (Arising out of impugned final judgment and order dated 25-07-2018 in ITA No. 472/2016 passed by the High Court Of Karnataka At Bengaluru) PR. COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS M/S IGS IMAGING SERVICES (I) PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.36832/2019-CONDONATION OF DELAY IN FILING [ TO BE TAKEN UP ALONG WITH ITEM NO. 23 I.E. D. NO. 4472/2019 ] ) Date : 05-03-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA For Petitioner(s) Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R (SUKHBIR PAUL KAUR) (SUMAN JAIN) AR CUM PS BRANCH OFFICER

ITEM NO.20+55 COURT NO.9 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Item No.20 SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 4462/2019 (Arising out of impugned final judgment and order dated 28-06-2018 in ITA No. 375/2017 passed by the High Court Of Karnataka At Bengaluru) PRINCIPAL COMMISSIONER OF INCOME TAX 3 & ANR. Petitioner(s) VERSUS M/S FLEXTRONICS TECHNOLOGIES (INDIA) PVT. LTD. Respondent(s) (IA No.27747/2019-CONDONATION OF DELAY IN FILING ) WITH Diary No(s). 4361/2019 (IV-A) (IA No.27707/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 1974/2019 (IV-A) (IA No.27922/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 4237/2019 (IV-A) (IA No.28398/2019-CONDONATION OF DELAY IN FILING) Item No.55 Dy.No.4471/2019 (APPLICATION FOR CONDONATION OF DELAY IN FILING) WITH Dy.No.2834/2019 (APPLICATION FOR CONDONATION OF DELAY IN FILING) Dy.No.4168/2019 (APPLICATION FOR CONDONATION OF DELAY IN FILING) Dy.No.4171/2019 (APPLICATION FOR CONDONATION OF DELAY IN FILING) Date : 22-02-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA For Petitioner(s) Mr. Sanjay Jain,ASG Mr. V.V.V. Pattabhi Ram, Adv. Mr. D.L. Chidanand, Adv. Mr. S.B. Narayan, Adv. Mrs. Anil Katiyar, AOR Mr. R. Srivastav, Adv. Mr.K. Krishna Kumar,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP(C)28652/2018. (INDU MARWAH) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.21 COURT NO.2 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 1981/2019 (Arising out of impugned final judgment and order dated 11-07-2018 in ITA No. 376/2013 passed by the High Court Of Karnataka At Bengaluru) THE PR. COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS M/S LG SOFT INDIA PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.23054/2019-CONDONATION OF DELAY IN FILING ) Date : 18-02-2019 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE S. ABDUL NAZEER For Petitioner(s) Mr. Zohe Hossain, Adv. Mr. Anirudh Bakhru, Adv. Mr. A.K. Srivastava, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice. Tag along with SLP(C) … Diary No(s). 1692/2019. (ASHWANI KUMAR) (RAJINDER KAUR) COURT MASTER (SH) BRANCH OFFICER

1 REVISED ITEM NOS.32+62 COURT NO.9 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.4295/2019 (Arising out of impugned final judgment and order dated 28-06-2018 in ITA No.517/2016 passed by the High Court Of Karnataka At Bengaluru) PRINCIPAL COMMISSIONER OF INCOME TAX 4 & ANR. Petitioner(s) VERSUS M/s MERCEDESBENZ RESEARCH AND DEVELOPMENT INDIA PVT. LTD Respondent(s) (FOR ADMISSION and I.R.; and, IA No.23795/2019-CONDONATION OF DELAY IN FILING) WITH Diary No(s).4177/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.24311/2019-CONDONATION OF DELAY IN FILING) Diary No(s).4415/2019 (IV-A) (FOR ADMISSION and I.R.; and IA No.24891/2019-CONDONATION OF DELAY IN FILING) Diary No.4378/2019 (FOR ADMISSION and I.R.; and, IA No.25624/2019-CONDONATION OF DELAY IN FILING Diary No.4418/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.26590/2019-CONDONATION OF DELAY IN FILING) Diary No(s).4231/2019 (IV-A) (IA No.26662/2019-CONDONATION OF DELAY IN FILING) Diary No(s).4474/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.27317/2019-CONDONATION OF DELAY IN FILING) Date : 15-02-2019 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA

2 For Petitioner(s) Mr. Zoheb Hussain, Adv. Mr. D.L. Chidananda, Adv. Mr. Anirudh Bhakru, Adv. Ms. Aakanksha Kaul, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice, returnable on 25.03.2019. List these matters alongwith SLP (C) No.28652/2018. (MUKESH NASA) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

3 ITEM NOS.32+62 COURT NO.9 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.4295/2019 (Arising out of impugned final judgment and order dated 28-06-2018 in ITA No.517/2016 passed by the High Court Of Karnataka At Bengaluru) PRINCIPAL COMMISSIONER OF INCOME TAX 4 & ANR. Petitioner(s) VERSUS M/s MERCEDESBENZ RESEARCH AND DEVELOPMENT INDIA PVT. LTD Respondent(s) (FOR ADMISSION and I.R.; and, IA No.23795/2019-CONDONATION OF DELAY IN FILING) WITH Diary No(s).4177/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.24311/2019-CONDONATION OF DELAY IN FILING) Diary No(s).4415/2019 (IV-A) (FOR ADMISSION and I.R.; and IA No.24891/2019-CONDONATION OF DELAY IN FILING) Diary No.4378/2019 (FOR ADMISSION and I.R.; and, IA No.25624/2019-CONDONATION OF DELAY IN FILING Diary No.4418/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.26590/2019-CONDONATION OF DELAY IN FILING) Diary No(s).4231/2019 (IV-A) (IA No.26662/2019-CONDONATION OF DELAY IN FILING) Diary No(s).4474/2019 (IV-A) (FOR ADMISSION and I.R.; and, IA No.27317/2019-CONDONATION OF DELAY IN FILING) Date : 15-02-2019 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA

4 For Petitioner(s) Mr. Zoheb Hussain, Adv. Mr. D.L. Chidananda, Adv. Mr. Anirudh Bhakru, Adv. Ms. Aakanksha Kaul, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice, returnable on 18.03.2019. List these matters alongwith SLP (C) No.28652/2018. (MUKESH NASA) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

REVISED ITEM NO.14 COURT NO.8 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.731/2019 (Arising out of impugned final judgment and order dated 28-06-2018 in ITA No.322/2017 passed by the High Court Of Karnataka At Bengaluru) THE PR. COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS M/s. BUSINESS PROCESS OUTSOURCING INDIA PVT. LTD. Respondent(s) (FOR ADMISSION and I.R.; and, IA No.19385/2019-CONDONATION OF DELAY IN FILING) Date : 08-02-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA For Petitioner(s) Mr. Pratap Venugopal, Adv. Mr. Zoheb Hussain, Adv. Mr. Kumar Shashank, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice, returnable on 25.03.2019. List alongwith SLP (C) No.28652/2018. (MUKESH NASA) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.14 COURT NO.8 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No.731/2019 (Arising out of impugned final judgment and order dated 28-06-2018 in ITA No.322/2017 passed by the High Court Of Karnataka At Bengaluru) THE PR. COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS M/s. BUSINESS PROCESS OUTSOURCING INDIA PVT. LTD. Respondent(s) (FOR ADMISSION and I.R.; and, IA No.19385/2019-CONDONATION OF DELAY IN FILING) Date : 08-02-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MS. JUSTICE INDU MALHOTRA For Petitioner(s) Mr. Pratap Venugopal, Adv. Mr. Zoheb Hussain, Adv. Mr. Kumar Shashank, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice, returnable on 18.03.2019. List alongwith SLP (C) No.28652/2018. (MUKESH NASA) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.23 COURT NO.11 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s).1982/2019 (Arising out of impugned final judgment and order dated 19-07-2018 in ITA No. 673/2015 passed by the High Court Of Karnataka At Bengaluru) PR. COMMISSIONER OF INCOME TAX VI Petitioner(s) VERSUS M/S SUNQUEST INFORMATION SYSTEMS (INDIA) PVT LTD Respondent(s) (WITH IA No.16187/2019-CONDONATION OF DELAY IN FILING and IA No.16189/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Date : 08-02-2019 This petition was called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MR. JUSTICE HEMANT GUPTA For Petitioner(s) Mr. Zoheb Hossain, Adv. Mr. D.L. Chidanand, Adv. Ms. Rukhmini Bobde, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Exemption from filing C/C of the impugned judgment granted. Delay condoned. Issue notice. Tag with SLP(C) No.28652 of 2018. (SANJAY KUMAR-I) (SAROJ KUMARI GAUR) AR-CUM-PS COURT MASTER

ITEM NO.32 COURT NO.2 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 1980/2019 (Arising out of impugned final judgment and order dated 26-07-2018 in ITA No. 40/2016 passed by the High Court Of Karnataka At Bengaluru) COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS M/S GOLDMAN SACHS SERVICES PVT. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.17478/2019-CONDONATION OF DELAY IN FILING SLP) Date : 04-02-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE S. ABDUL NAZEER For Petitioner(s) Mr. Tushar Mehta, SG Mr. Zoheb Hossain, Adv. Mr. S.A. Haseeb, Adv. Ms. Akansha Kaul, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. To be heard along with SLP(C) No.28694/2018. (SANJAY KUMAR-II) (SANTOSH KUMAR) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.27 COURT NO.2 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL).......... Diary No(s).1692/2019 (Arising out of impugned final judgment and order dated 20-07-2018 in ITA No.715/2015 passed by the High Court Of Karnataka At Bengaluru) THE PR. COMMISSIONER OF INCOME TAX-7 & ANR. Petitioner(s) VERSUS M/S. UNISYS INDIA PRIVATE LITD. Respondent(s) (With appln.(s) for c/delay in filing SLP and exemption from filing c/c of the impugned judgment) Date : 01-02-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE S. ABDUL NAZEER For Petitioner(s) Mr. Zoheb Hussain,Adv. Mr. Ashok K. Srivastava,Adv. Mrs. Anil Katiyar,AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. To be heard along with SLP(C)No.28652/2018. (Rajinder Kaur) (Sarita Purohit) Branch Officer AR-cum-PS

ITEM NO.27 COURT NO.2 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 47891/2018 (Arising out of impugned final judgment and order dated 26-06-2018 in ITA No. 884/2017 passed by the High Court Of Karnataka At Bengaluru) PR. COMMISSIONER OF INCOME TAX & ANR. Petitioner(s) VERSUS M/S SWISS RE GLOBAL BUSINESS SOLUTIONS INDIA PVT. LTD.Respondent(s) (FOR ADMISSION and I.R. and IA No.5558/2019-CONDONATION OF DELAY IN FILING ) Date : 21-01-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE S. ABDUL NAZEER For Petitioner(s) Mr. Sanjay Jain, ASG Mr. H.R. Rao, Adv. Mr. Manish Pushkarna, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. To be heard along with SLP(C) No. 28694/2018. (ASHWANI KUMAR) (RAJINDER KAUR) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.11 COURT NO.2 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 33631/2018 (Arising out of impugned final judgment and order dated 14-08-2018 in ITA No. 223/2017 passed by the High Court Of Karnataka At Bengaluru) M/S ACUSIS SOFTWARE INDIA PRIVATE LIMITED Petitioner(s) VERSUS INCOME TAX OFFICER Respondent(s) (FOR ADMISSION ) Date : 07-01-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE S. ABDUL NAZEER For Petitioner(s) Mr. Nageswar Rao, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. Sandeep S. Karhail, Adv. Mr. Parth, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice. To be heard along with SLP(C) No. 28652/2018. (ASHWANI THAKUR) (RAJINDER KAUR) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.20 + 46 COURT NO.3 SECTION IV-A S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 28652/2018 (Arising out of impugned final judgment and order dated 09-07-2018 in ITA No. 10/2011 passed by the High Court of Karnataka At Bengaluru) SAP LABS INDIA PRIVATE LIMITED Petitioner(s) VERSUS INCOME TAX OFFICER CIRCLE 6 (1) (1) BANGALORE Respondent(s) (FOR ADMISSION) WITH S.L.P.(C) No. 28694/2018 (FOR ADMISSION AND I.R.) S.L.P.(C) No. 29204/2018 S.L.P.(C) No. 29180/2018 Date : 13-11-2018 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE S. ABDUL NAZEER For Petitioner(s) Mr. Nageswar Rao, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. Sandeep S. Karhail, Adv. Mr. Parth, Adv. Mr. Tata Krishna, Adv. Mr. Anand Sukumar, Adv. Mr. S.Sukumaran, Adv. Mr. Bhupesh Kumar Pathak, Adv. Mrs. Meera Mathur, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice. (SUSHIL KUMAR RAKHEJA) (RAJINDER KAUR) AR-CUM-PS BRANCH OFFICER

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