Home / Supreme Court / Judgments / 2012 / Diary 10054

THE DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION v. M/S DAMPSKIBSSELSKABET OF 1912 A/S AKTIESSELSKABET M.D.

Supreme Court of India | Diary 10054/2012

Status

ROP - of Main Case

Decided On

17-09-2021

Bench

HON'BLE MR. JUSTICE UDAY UMESH LALIT and HON'BLE MR. JUSTICE VINEET SARAN

Petitioner

THE DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION

Respondent

M/S DAMPSKIBSSELSKABET OF 1912 A/S AKTIESSELSKABET M.D.

Primary Holding

Under the Income Tax Act, 1961, prior to the Finance Act, 2012 amendment, an assessee was entitled to reduce amounts of income-tax deductible or collectible at source under Section 209(1)(d) when computing advance tax liability, and consequently could not be held liable for interest under Section 234B for the payer's failure to deduct tax at source.

PDF 1 PDF 2 PDF 3 PDF 4 PDF 5 PDF 6 PDF 7 PDF 8 PDF 9 PDF 10 PDF 11 PDF 12 PDF 13 PDF 14 PDF 15 PDF 16 PDF 17 PDF 18 PDF 19 PDF 20 PDF 21 PDF 22 PDF 23 PDF 24 PDF 25 PDF 26 PDF 27 PDF 28 PDF 29 PDF 30 PDF 31 PDF 32 PDF 33 PDF 34 PDF 35 PDF 36 PDF 37 PDF 38 PDF 39 PDF 40 PDF 41 PDF 42 PDF 43 PDF 44 PDF 45 PDF 46 PDF 47 PDF 48 PDF 49 PDF 50 PDF 51 PDF 52 PDF 53 PDF 54 PDF 55 PDF 56 PDF 57 PDF 58 PDF 59 PDF 60 PDF 61 PDF 62 PDF 63 PDF 64 PDF 65 PDF 66 PDF 67 PDF 68 PDF 69 PDF 70 PDF 71 PDF 72 PDF 73 PDF 74 PDF 75 PDF 76 PDF 77 PDF 78 PDF 79 PDF 80 PDF 81 PDF 82 PDF 83 PDF 84 PDF 85 PDF 86 PDF 87 PDF 88 PDF 89 PDF 90 PDF 91 PDF 92 PDF 93 PDF 94 PDF 95 PDF 96 PDF 97 PDF 98 PDF 99 PDF 100 PDF 101 Check another SC case

Full Judgment Text

1 ITEM NO.1501 Court 5 (Video Conferencing) SECTION XIV-A 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.1262/2016 DIRECTOR OF I.T NEW DELHI Appellant(s) VERSUS M/S MITSUBHISHI CORP. Respondent(s) WITH C.A. No. 4766/2021 (III) C.A. No. 1342/2016 (XIV-A) C.A. No. 1338-1341/2016 (XIV-A) C.A. No. 1326-1331/2016 (XIV-A) C.A. No. 1325/2016 (XIV-A) C.A. No. 1324/2016 (XIV-A) C.A. No. 1323/2016 (XIV-A) C.A. No. 1322/2016 (XIV-A) C.A. No. 5735/2021 (XIV-A) C.A. No. 5737/2021 (III) C.A. No. 1271/2016 (III) C.A. No. 1272/2016 (XIV-A) C.A. No. 1268/2016 (XIV-A) C.A. No. 1256/2016 (X) C.A. No. 1311-1312/2016 (XIV-A) C.A. No. 1314/2016 (XIV-A) C.A. No. 5734/2021 (XIV-A) C.A. No. 1310/2016 (XIV-A) C.A. No. 1303-1307/2016 (XIV-A) C.A. No. 1301/2016 (III) C.A. No. 1295-1299/2016 (XIV-A) C.A. No. 3884/2014 (XIV-A) Date : 17-09-2021 These matters were called on for pronouncement of judgment today. For Appellant(S) Mr. K M Natraj, Ld ASG Mr. Sughoh Subramanium, Adv. Mr. Manish Pushkarna, Adv. Mr. Kumar Shashank, Adv. Mr. Zoheb Hussain Adv. Mr. Udai Khanna, Adv. Ms. Swarupma Chaturvedi, Adv. Mr. Raj Bahadur Yadav, AOR Mr. Ashwarya Sinha, AOR

2 Mr. B. V. Balaram Das, AOR Mr. Neeraj Shekhar, AOR Mrs. Anil Katiyar, AOR For Respondent(s) Mr. M.S Syali, Sr. Adv Mr. Mahua Kalra, AOR. Mr. Mayank Nagi, Adv. Mr. Tarun Singh, Adv. Mr. Pulkit Verma, Adv Mr. Kamal Mohan Gupta, AOR Ms. Sujata Kurdukar, AOR Mr. Praveen Swarup, AOR Mr. Kishore Kunal, AOR Mr. Rameshwar Prasad Goyal, AOR Ms. Anil Katiyar, AOR Hon’ble Mr.Justice L.Nageswara Rao pronounced the judgment of the Bench comprising His Lordship and Hon’ble Mr.Justice Aniruddha Bose. The appeals filed by the Revenue are dismissed and appeals filed by the assessees are allowed in terms of the signed reporta ble judgment. Pending applications, if any shall also stand disposed of. (B.Parvathi) (Anand Prakash) Court Master Court Master (Signe d reportable judgment is placed on the file)

Reportable IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION Civil Appeal No.1262 of 2016 Director of Income Tax, New Delhi .... Appellant(s) Versus M/s. Mitsubishi Corporation …. Respondent(s) With Civil Appeal No. 1256 of 2016 Civil Appeal No. 1 268 of 2016 Civil Appeal No. 1271 of 2016 Civil Appeal No. 1272 of 2016 Civil Appeal No. 5734 of 2021 Civil Appeal No. 5735 of 2021 Civil Appeal No. 4766 of 2021 Civil Appeal No.5737 of 2021 Civil Appeal No. 3884 of 2014 Civil Appeal No. 1301 of 2016 J U D G E M E N T L. NAGESWARA RAO, J. 1. The conundrum before this Court concerns the liability of an assessee to pay interest on short payment of advance tax due to default of the payer in not deducting 1 | Page

tax at the time of payment, under the provisions of the Income-tax Act, 1961 (hereinafter referred to as the “ Act ”). The facts giving rise to Civil Appeal No. 1262 of 2016 are referred to herein, for the sake of convenience. 2. Notice was issued to the Respondent-Assessee under Section 143 (2) of the Act on 12.10.2004. The Assessing Officer passed an assessment order on 24.03.2006 for the assessment years 1998-99 to 2004-05. The Assessee is a non-resident company incorporated in Japan, with operations in India. In spite of resistance from the Assessee, it was held by the Department that a portion of the Assessee’s income was attributable to its activities in India and was therefore liable to be taxed in India, under Articles 4, 5 and 6 of the Double Taxation Avoidance Agreement between India and Japan, read with the provisions of the Act. The Respondent-Assessee filed appeals against the assessment order dated 24.03.2006 before the Commissioner of Income-Tax (Appeals) (hereinafter referred to as the “ CIT ”) only with respect to levy of interest under Section 234B of the Act. The CIT dismissed the appeals by a common order dated 10.02.2009, aggrieved by which the Respondent filed appeals before the Income Tax Appellate Tribunal 2 | Page

(hereinafter referred to as the “ ITAT ”). The ITAT allowed the appeals by an order dated 23.06.2009 and held that the Respondent was not liable for payment of interest under Section 234B, when tax at source was deductible from payment made to the Respondent. The judgement of the ITAT was challenged by the Appellant before the High Court. On 30.08.2010, the High Court dismissed the appeals and upheld the judgement of the ITAT. Dissatisfied with the judgements of the ITAT and the High Court, the Appellant has preferred Civil Appeal No. 1262 of 2016 before this Court. 3. The Assessing Officer examined the structure of the Respondent-Assessee which was engaged in carrying out trading activities in carbon crude oil, LPG, ferrous products, industrial machinery, mineral, non-ferrous metal and products, textiles, automobiles etc. through its liaison offices in India. The Assessing Officer rejected the contention of the Respondent that it had no income which was taxable in India and passed the assessment order dated 24.03.2006, determining the income attributable to Indian operations and charging interest as per the provisions of the Act. The assessment order was 3 | Page

challenged before the CIT, restricted to the imposition of interest under Section 234B of the Act. 4. The appeals were dismissed by the CIT as not being maintainable. The appeals filed by the Respondent- Assessee against the order of the CIT were disposed of by the ITAT on 16.11.2007 by remanding the appeals for the assessment years 1998-99 to 2004-05 to the CIT to be decided on merits. On remand of the appeals for the aforesaid assessment years, the CIT framed two questions for consideration, which are as below: (a) whether the Appellant is liable to pay interest under Section 234B of the Act, in case tax which was deductible at source has not been deducted; and (b) whether in the facts and circumstances of the case there was any tax deductible at source from the receipts of the appellant so as to apply the ratio of the ITAT decision in appellant’s own case for assessment year 2005-06. 5. The CIT took note of the order passed by the ITAT on 08.08.2008 in respect of the assessment year 2005-06 in case of the Respondent. In the said order, the ITAT had followed an earlier order passed in Motorola 4 | Page

Incorporation v. Deputy CIT 1 , in which the assessee was found to be not liable for payment of advance tax and for consequent interest under Section 234B, as the entire income received by the assessee was such from which tax was deductible at source. However, while deciding the appeals filed by the Respondent for the assessment years 1998-99 to 2004-05 on the merits of the issue, the CIT came to the conclusion, independent of the ITAT’s order dated 08.08.2008, that the Respondent is liable to pay advance tax in terms of Section 191 of the Act, in case of no deduction by the payer where tax is deductible at source. Consequently, the Respondent was held to be liable to pay interest under Section 234B of the Act for default in payment of advance tax. The CIT, therefore, dismissed the Respondent’s appeals for assessment years 1998-99 to 2004-05. 6. In the appeals filed by the Respondent against the order dated 10.02.2009 of the CIT, the ITAT held that the issue was covered by its earlier decision dated 08.08.2008 in the case of the Respondent for the assessment year 2005-06, the decision of the special bench of the ITAT in the case of Motorola Incorporation (supra) as well as 1

[2005] 95 ITD 269 5 | Page

decisions of the Uttarakhand High Court and the Bombay High Court. Reliance was placed by the ITAT on a judgement of the Uttarakhand High Court in Commissioner of Income-Tax v. Tide Water Marine International Inc 2 , whereby it was held that an individual assessee cannot be held liable to pay interest under Section 234B for default of the company, who had engaged or employed the assessee, to deduct tax at source while making payments to the assessee. In Director of Income-Tax (International Taxation) v. NGC Network Asia LLC 3 , the Bombay High Court held that on failure of the payer to deduct tax at source, no interest can be imposed on the payee-assessee under Section 234B. The ITAT observed that in all the seven years under consideration, tax was liable to be deducted at source from payments made to the Respondent-Assessee and it had not been demonstrated that the Respondent had a liability to pay advance tax, even after deduction of taxes at source. Therefore, the ITAT concluded that the Respondent was not liable for payment of interest, as the conditions of Section 234B were not attracted. The Respondent’s appeals were allowed. 2

[2009] 309 ITR 85 3

[2009] 313 ITR 187 6 | Page

7. The question of law framed by the High Court is whether the levy of interest under Section 234B of the Act for short deduction of tax at source is mandatory and is leviable automatically. The High Court referred to a judgement of the Uttarakhand High Court in the case of Commissioner of Income Tax and Anr. v. Sedco Forex International Drilling Co. Ltd. 4 , judgement of the Bombay High Court in the NGC Network Asia LLC case (supra) and a judgement of the Madras High Court in Commissioner of Income Tax, Tamil Nadu – I, Madras v. Madras Fertilizers Ltd. 5 , to uphold the submission of the Respondent-Assessee that the tax deductible at source should be excluded from consideration while the estimate of income for the payment of advance tax is submitted. On a scrutiny of the relevant provisions of the Act, the High Court observed that interest under Section 234B of the Act cannot be imposed on an assessee for failure on the part of the payer in deducting tax at source, when Section 201 provides for consequences of failure to deduct tax at source or failure to pay the tax after making deduction. 8. Mr. Zoheb Hossain, learned counsel appearing for the Revenue, argued that the obligation of the assessee to pay 4

[2003] 264 ITR 320 5

[1984] 149 ITR 703 7 | Page

advance tax is independent of the obligation of the payer to deduct tax at source and such obligation of the assessee continues under Sections 190 and 191 of the Act, even in case of non-deduction at source by the payer. He submitted that Section 234B is compensatory in nature as the interest component is meant to compensate the Government for the loss accrued in terms of the tax which became due and was not paid. He contended that when there are two modes of recovery of tax, i.e. , one from the assessee and other from the payer who had an obligation to deduct tax, the choice of the Revenue regarding the mode of recovery cannot be restricted. By referring to the relevant provisions of the Act, Mr. Hossain argued that the payment of advance tax is the liability of the assessee and any default or shortfall in such payment from the assessed tax continues to be a liability of the assessee. 9. While construing Section 209 (1) (d) of the Act, he submitted that the High Court committed a serious error in its interpretation of the phrase “ deductible or collectible at source ”. According to him, the phrase “ deductible or collectible at source ” would not take into its fold tax which was not deducted within the statutory time limit and was, in fact, paid to the assessee without deduction. To support 8 | Page

his argument, he relied on Explanation 1 to Section 234B (1), which states the definition of “assessed tax” to be tax on the total income reduced by inter alia “any tax deducted or collected at source”. For the purposes of levy of interest under Section 234B, the non-payment or shortfall in payment of advance tax is measured against “assessed tax”, which takes into account tax which was actually deducted or collected at source. He further submitted that Section 234B is a standalone provision and the said section being a complete code in itself, the words used in Section 209 (1) (d) of the Act cannot be imported into Section 234B. Even though the Revenue may proceed against the assessee as well as the payer for collection of the unpaid tax, along with interest, the Revenue would refund the excess amounts collected to either of the parties, most likely to the payee, once it is successful in recovering the amounts due. 10. Mr. M.S. Syali, learned Senior Counsel appearing for the Respondent-Assessee, submitted that Section 234B of the Act cannot be read in isolation but should be construed in light of Section 209 of the Act. Relying upon a judgement of this Court in Ian Peter Morris v. Assistant 9 | Page

Commissioner of Income Tax 6 , he submitted that the provisions pertaining to payment of advance tax and levy of interest for default in payment of advance tax would not come into play once it was determined that tax had to be deducted at source. He sought support from the judgements of the Uttarakhand High Court in the Sedco Forex case (supra), the Bombay High Court in the NGC Network Asia LLC case (supra) and the Madras High Court in the Madras Fertilizers case (supra) to justify the findings recorded in the impugned judgement. He argued that deduction of tax at source and payment of tax are two different components of tax-recovery under the Act. According to him, the assessee cannot be penalized for default on the part of the payer. The Act provides that the payer can be declared as an assessee in default for his failure to deduct tax at source and proceedings can be initiated against the payer for recovery, apart from invoking the penal provisions provided under the Act. While it was agreed by Mr. Syali that the Act imposes an obligation on the Assessee to pay advance tax, it was emphasised that for the levy of interest under Section 234B, pre-conditions as specified in the provision had to be 6

(2020) 15 SCC 123 10 | Page

met. He contended that an imminent liability to pay advance tax and a subsequent default of such payment had to be established, to attract the levy of interest under Section 234B. In the present case, these pre-conditions for levy of interest under Section 234B had not been satisfied, as Section 209 (1) (d) had been complied with to compute that the Respondent-Assessee had no advance tax liability. 11. The relevant provision of the Act which falls for consideration in this case are in Chapter XVII, which pertains to collection and recovery of tax. In accordance with Section 190 of the Act, tax on income shall be payable by deduction or collection at source or by advance payment, notwithstanding that the regular assessment in respect of any income is to be made in a later assessment year. Any person responsible for paying to a non-resident or to a foreign company shall, at the time of the credit of such income, deduct income-tax thereon at the rate in force, according to Section 195. Section 200 provides that a person deducting any sum in accordance with the provisions of Chapter XVII shall pay, within the prescribed time, the sum so deducted to the credit of the Central Government. The consequences of failure to deduct tax or pay the tax after deduction are dealt with in Section 201 of 11 | Page

the Act. Section 209(1) of the Act and Section 234B, which fall for consideration in this case, are reproduced below as they stood prior to the Finance Act, 2012: “ 209. Computation of advance tax. — (1) The amount of advance tax payable by an assessee in the financial year shall, subject to the provisions of sub- sections (2) and (3), be computed as follows, namely:- (a) where the calculation is made by the assessee for the purposes of payment of advance tax under sub- section (1) or sub-section (2) or sub-section (5) or sub- section (6) of section 210, he shall first estimate his current income and income-tax thereon shall be calculated at the rates in force in the financial year; (b) where the calculation is made by the Assessing Officer for the purpose of making an order under sub- section (3) of section 210, the total income of the latest previous year in respect of which the assessee has been assessed by way of regular assessment or the total income returned by the assessee in any return of income furnished by him for any subsequent previous year, whichever is higher, shall be taken and income-tax thereon shall be calculated at the rates in force in the financial year; (c) where the calculation is made by the Assessing Officer for the purpose of making an amended order under sub-section (4) of section 210, the total income declared in the return furnished by the assessee for the later previous year, or, as the case may be, the total income in respect of which the regular assessment, referred to in that sub-section has been made, shall be taken and income-tax thereon shall be calculated at the rates in force in the financial year; 12 | Page

(d) the income- tax calculated under clause (a) or clause (b) or clause (c) shall, in each case, be reduced by the amount of income- tax which would be deductible or collectible at source during the said financial year under any provision of this Act from any income (as computed before allowing any deductions admissible under this Act) which has been taken into account in computing the current income or, as the case may be, the total income aforesaid; and the amount of income-tax as so reduced shall be the advance tax payable. …” “ 234B. Interest for defaults in payment of advance tax. — (1) Subject to the other provisions of this section, where, in any financial year, an assessee who is liable to pay advance tax under section 208 has failed to pay such tax or, where the advance tax paid by such assessee under the provisions of section 210 is less than ninety per cent. of the assessed tax, the assessee shall be liable to pay simple interest at the rate of one per cent. for every month or part of a month comprised in the period from the 1st day of April next following such financial year to the date of determination of total income under sub-section (1) of section 143 and where a regular assessment is made, to the date of such regular assessment, on an amount equal to the assessed tax or, as the case may be, on the amount by which the advance tax paid as aforesaid falls short of the assessed tax. Explanation 1.—In this section, “assessed tax ” means the tax on the total income determined under sub- section (1) of section 143 and where a regular assessment is made, the tax on the total income determined under such regular assessment as reduced by the amount of,— 13 | Page

(i) any tax deducted or collected at source in accordance with the provisions of Chapter XVII on any income which is subject to such deduction or collection and which is taken into account in computing such total income; (ii) any relief of tax allowed under section 90 on account of tax paid in a country outside India; (iii) any relief of tax allowed under section 90A on account of tax paid in a specified territory outside India referred to in that section; (iv) any deduction, from the Indian income-tax payable, allowed under section 91, on account of tax paid in a country outside India; and (v) any tax credit allowed to be set off in accordance with the provisions of section 115JAA. Explanation 2.—Where, in relation to an assessment year, an assessment is made for the first time under section 147 or section 153A, the assessment so made shall be regarded as a regular assessment for the purposes of this section. Explanation 3.—In Explanation 1 and in sub-section (3), “ tax on the total income determined under sub- section (1) of section 143” shall not include the additional income-tax, if any, payable under section 143.” 12. An analysis of clauses (a) and (d) of Section 209 (1) would make it clear that the assessee shall estimate his current income and income-tax for payment of advance tax on the basis of rates in force in the financial year. The calculation of the advance tax is to be reduced by the amount of income-tax which would be deductible or collectible at source during the said financial year. In case 14 | Page

of failure to pay advance tax under Section 208 or where the advance tax paid by the assessee as per the provision of Section 210 is less than ninety per cent of the assessed tax, the assessee shall be liable to pay interest on the amount of shortfall from the assessed tax, according to Section 234B of the Act. 13. The main point argued on behalf of the Revenue relates to the interpretation of Section 209 (1) (d) of the Act, with stress on the words “ deductible or collectible at source ”. The contention of the Revenue is based on the fact that an assessee, who has received any payment without the payer deducting tax on such payment, cannot be permitted to escape liability in payment of advance tax and consequent interest for such non-payment under Sections 191 and 234B of the Act. It was contended that as all the Assesses in the matters before us were fully aware of the receipt of amounts without deduction of taxes at source, they should not be allowed to then rely on Section 201 of the Act to reduce their advance tax liability. In this connection, it was submitted by the Revenue that the expression “ would be deductible or collectible ” would not include amounts, which had not been deducted at the 15 | Page

time of payment and, in fact, were paid to the assessee by the payer. 14. The primary issue before us pertains to the interpretation of Section 209 (1) (d). A proviso was inserted to Section 209 (1) (d) by the Finance Act, 2012, which reads as under: “Provided that for computing liability for advance tax, income-tax calculated under clause (a) or clause (b) or clause (c) shall not, in each case, be reduced by the aforesaid amount of income-tax which would be deductible or collectible at source during the said financial year under any provision of this Act from any income, if the person responsible for deducting tax has paid or credited such income without deduction of tax or it has been received or debited by the person responsible for collecting tax without collection of such tax.” 15. Notes to the memorandum explaining the provisions in the Finance Bill, 2012 are as under: “ Liability to pay advance tax in case of non- deduction of tax Under the existing provisions of section 209 of the Income-tax Act, the amount of advance tax payable is computed by reducing the amount of income-tax which would be deductible or collectible during the financial year from income- tax on estimated income. Therefore, in cases where the assessee receives or pays any amount (on which the tax was deductible or collectible) without deduction or collection of tax, it has been held by courts that he is not liable to pay advance tax to the extent the tax is deductible or collectible from such amount. 16 | Page

In order to make an assessee liable for payment of advance tax in respect of income which has been received or paid without deduction or collection of tax, it is proposed to amend the aforesaid section to provide that where a person has received any income without deduction or collection of tax, he shall be liable to pay advance tax in respect of such income. This amendment will take effect from the 1st April, 2012 and would, accordingly, apply in relation to advance tax payable for the financial year 2012- 13 and subsequent financial years.” 16. The proviso is in the nature of an exception to Section 209 (1) (d), as an assessee, who has received any income without deduction or collection of tax, is made liable to pay advance tax in respect of such income. It is relevant to note that the amendment was brought into effect from 1 st April, 2012 and was made applicable to cases of advance tax payable in the financial year 2012-13 and thereafter. All the appeals before us pertain to the period prior to assessment year 2013-14. 17. In Cape Brandy Syndicate v. I.R.C. 7 , Lord Sterndale M.R. had said: “I think it is clearly established in Attorney General v. Clarkson 8 that subsequent legislation may be looked at in order to see the proper construction to be put upon an earlier Act where 7

[1921] 2 K.B. 403 8

[1900] 1 Q.B. 156, 163, 164 17 | Page

that earlier Act is ambiguous. I quite agree that subsequent legislation if it proceeded on an erroneous construction of previous legislation cannot alter that previous legislation; but if there be any ambiguity in the earlier legislation, then the subsequent legislation may fix the proper interpretation which is to be put upon the earlier Act”. 18. This Court in State of Bihar v. S.K. Roy 9 had upheld the well-recognised principle that in dealing with matters of construction, subsequent legislation may be looked at in order to see what is the proper interpretation to be put upon the earlier Act, where the earlier Act is obscure or ambiguous or readily capable of more than one interpretation. While construing sub-section 2(b) of Section 80-HHC of the Act, as it stood prior to its amendment and thereafter, this Court in Gem Granites v. Commissioner of Income Tax, T.N. 10 held as follows: “ 13. The introduction of the phrase “other than” in clause (b) of sub-section (2) of Section 80-HHC in 1991, in our opinion, indicates the carving out of a specific class from the generic class of “minerals and ores”. This means that were it not for the exception, the specified processed minerals and ores would have been covered by the words “minerals and ores”. It also indicates that only the minerals and ores subjected to the process of cutting and polishing would be entitled to the benefit of Section 80-HHC meaning thereby that all 9

(1966) Supp. SCR 259 10

(2005) 1 SCC 289 18 | Page

other species of processed minerals and ores would continue to be covered by the general exclusion applicable to the generic class. The 1991 amendment to Section 80-HHC thus conclusively demonstrates that the words “minerals and ores” must be construed widely and in an unrestricted manner. As has been held in Municipal Committee v. Manilal [(1967) 2 SCR 100 : AIR 1967 SC 1201] and Pappu Sweets and Biscuits v. Commr. of Trade Tax [(1998) 7 SCC 228] subsequent legislation may be looked into to fix the proper interpretation to be put on the statutory provisions as they stood earlier. The benefit of Section 80-HHC has been extended by the amendment to a specific kind of mineral and was introduced for the first time in 1991. If we were to hold that the word “minerals” in sub-section (2)(b) never included processed minerals then the 1991 amendment excepting processed minerals from the exclusionary effect of the sub-section would be rendered meaningless and an exercise in futility. ” 19. The dispute relating to the interpretation of the words “ would be deductible or collectible ” in Section 209 (1) (d) of the Act can be resolved by referring to the proviso to Section 209 (1) (d), which was inserted by the Finance Act, 2012. The proviso makes it clear that the assessee cannot reduce the amounts of income-tax paid to it by the payer without deduction, while computing liability for advance tax. The memorandum explaining the provisions of the Finance Bill, 2012 provides necessary context that the amendment was warranted due to the judgements of 19 | Page

courts, interpreting Section 209 (1) (d) of the Act to permit computation of advance tax by the assessee by reducing the amount of income-tax which is deductible or collectible during the financial year. If the construction of the words “ would be deductible or collectible ” as placed by the Revenue is accepted, the amendment made to Section 209 (1) (d) by insertion of the proviso would be meaningless and an exercise in futility. To give the intended effect to the proviso, Section 209 (1) (d) of the Act has to be understood to entitle the assessee, for all assessments prior to the financial year 2012-13, to reduce the amount of income- tax which would be deductible or collectible, in computation of its advance tax liability, notwithstanding the fact that the assessee has received the full amount without deduction. 20. We do not find force in the contention of the Revenue that Section 234B should be read in isolation without reference to the other provisions of Chapter XVII. The liability for payment of interest as provided in Section 234B is for default in payment of advance tax. While the definition of “assessed tax” under Section 234B pertains to tax deducted or collected at source, the pre-conditions of Section 234B, viz. liability to pay advance tax and non- 20 | Page

payment or short payment of such tax, have to be satisfied, after which interest can be levied taking into account the assessed tax. Therefore, Section 209 of the Act which relates to the computation of advance tax payable by the assessee cannot be ignored while construing the contents of Section 234B. As we have already held that prior to the financial year 2012-13, the amount of income-tax which is deductible or collectible at source can be reduced by the assessee while calculating advance tax, the Respondent cannot be held to have defaulted in payment of its advance tax liability. We uphold the view adopted in the impugned judgement of the Delhi High Court in Civil Appeal No. 1262 of 2016 as well as by the Madras High Court in the Madras Fertilizers case (supra), that the Revenue is not remediless and there are provisions in the Act enabling the Revenue to proceed against the payer who has defaulted in deducting tax at source. There is no doubt that the position has changed since the financial year 2012-13, in view of the proviso to Section 209 (1) (d), pursuant to which if the assessee receives any amount, including the tax deductible at source on such amount, the assessee 21 | Page

cannot reduce such tax while computing its advance tax liability. 21. As we have dealt with the submissions relating to Section 209 and Section 234B of the Act, we do not deem it necessary to deal with other contentions that have been raised on behalf of the Revenue. We have not dealt with the facts of each case before us, in view of our interpretation of the provisions of the Act germane to the question of law herein. 22. Accordingly, the Appeals filed by the Revenue are dismissed. Civil Appeal Nos. 1338-1341 of 2016, Civil Appeal No. 1323 of 2016, Civil Appeal No. 1324 of 2016, Civil Appeal No. 1325 of 2016, Civil Appeal Nos. 1326- 1331 of 2016, Civil Appeal No. 1322 of 2016, Civil Appeal No. 1342 of 2016, Civil Appeal Nos. 1295-1299 of 2016, Civil Appeal Nos. 1303-1307 of 2016, Civil Appeal Nos. 1311-1312 of 2016, Civil Appeal No. 1314 of 2016 and Civil Appeal No. 1310 of 2016 23. Assessment orders were passed for the assessment years 2004-05 to 2007-08 in respect of Alcatel Lucent USA, Inc. and for the assessment years 2004-05 to 2008-09 in respect of Alcatel Lucent World Services Inc. The assessees were inter alia directed to pay interest under Sections 22 | Page

234A, 234B and 234C of the Act. Dissatisfied with the assessment orders, the assessees filed appeals which were dismissed by the CIT. The ITAT held that the assessees were not liable to pay interest under Section 234B of the Act, by placing reliance on a judgement of the Delhi High Court in Director of Income-tax v. Mitsubishi Corporation 11 . Appeals filed by the Revenue under Section 260A of the Act challenging the order of the ITAT passed on 21.10.2011 was allowed by a Division Bench of the Delhi High Court by a judgement dated 07.11.2013, on the ground that the assessees after initially denying the tax liability cannot later be permitted to shift the responsibility to the Indian payers for not deducting tax at source. It was further observed by the High Court that it was difficult to imagine that the payers would have failed to deduct tax at source except on being prompted by the assessees. The High Court, accordingly, held that the assessees were liable to pay interest in terms of Section 234B of the Act. 24. The subject-matter of the aforementioned Appeals is the judgement of the Division Bench of the High Court dated 07.11.2013 as well as a subsequent decision of the 11

[2010] 330 ITR 578 23 | Page

Delhi High Court dated 08.09.2014, which ruled on the issue of interest under Section 234B in favour of the Revenue, relying on the Division Bench judgement dated 07.11.2013. The point that arises for consideration in these Appeals is covered by our judgement in Civil Appeal No.1262 of 2016. 25. Accordingly, these Civil Appeals are allowed. ................................J. [ L. NAGESWARA RAO ] ..............................J. [ ANIRUDDHA BOSE ] New Delhi, September 17, 2021. 24 | Page

1 IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 176 OF 2016 DIRECTOR OF INCOME TAX (IT)-I APPELLANT (s) VERSUS M/S. SUMITOMO MITSUI BANKING CORPORATION RESPONDENT(s) WITH CIVIL APPEAL NO.7330 OF 2016 THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-4 APPELLANT (s) VERSUS M/S. SUMITOMO MITSUI BANKING CORPORATION RESPONDENT(s) O R D E R Mr. Rustom B. Hathikhanawala, learned counsel for the respondent(s) has circulated a letter in Civil Appeal Nos.176 of 2016 and 7330 of 2016 stating therein that the disputes had been settled under the “ Vivad se Vishwas” Scheme. The learned counsel has submitted that the Union of India has withdrawn similar matters in which disputes had been settled under this Scheme.

2 Accordingly, Civil Appeal Nos.176 of 2016 and 7330 of 2016 are dismissed as withdrawn by recording the statement of the learned counsel, Mr. Rustom B. Hathikhanawala. ............... J. (L. NAGESWARA RAO) ............... J. (ANIRUDDHA BOSE) NEW DELHI AUGUST 10, 2021

3 ITEM NO.4 Court 6 (Video Conferencing) SECTION XIV-A 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). 1262/2016 DIRECTOR OF I.T NEW DELHI Appellant(s) VERSUS M/S MITSUBHISHI CORP. Respondent(s) WITH C.A. No. 1256/2016 (X) C.A. No. 1268/2016 (XIV-A) C.A. No. 1271/2016 (III) C.A. No. 1272/2016 (XIV-A) ( FOR APPLICATION FOR TAGGING/DETAGGING ON IA 103435/2020 IA No. 103435/2020 - APPLICATION FOR TAGGING/DETAGGING) C.A. No. 1372/2016 (XIV-A) C.A. No. 1338-1341/2016 (XIV-A) C.A. No. 1323/2016 (XIV-A) C.A. No. 1324/2016 (XIV-A) C.A. No. 1325/2016 (XIV-A) C.A. No. 1326-1331/2016 (XIV-A) C.A. No. 1322/2016 (XIV-A) C.A. No. 1342/2016 (XIV-A) C.A. No. 176/2016 (III) C.A. No. 7330/2016 (III) SLP(C) No. 26610/2017 (XIV) (FOR ADMISSION and I.R. and IA No.91875/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 21415/2018 (XIV)

4 (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 102906/2018 IA No. 102906/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 29895/2018 (XIV) (FOR ADMISSION and I.R. and IA No.151848/2018-CONDONATION OF DELAY IN FILING) C.A. No. 64/2019 (XIV-A) (FOR ADMISSION and I.R. and IA No.180261/2018-CONDONATION OF DELAY IN FILING) C.A. No. 1793/2019 (XIV-A) (FOR ADMISSION and I.R. and IA No.26468/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 42745/2019 (IX) IA No. 197795/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 915/2020 (IX) C.A. No. 3886/2014 (XIV-A) C.A. No. 3884/2014 (XIV-A) C.A. No. 3883/2014 (XIV-A) C.A. No. 1295-1299/2016 (XIV-A) ( FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 1/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 1301/2016 (III) C.A. No. 1303-1307/2016 (XIV-A) C.A. No. 1311-1312/2016 (XIV-A) C.A. No. 1314/2016 (XIV-A) C.A. No. 1310/2016 (XIV-A) SLP(C) No. 11304/2021 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 10814/2021 (IV-A) (FOR ADMISSION and I.R.) SLP(C) No. 11098/2021 (IV-A) (FOR ADMISSION and I.R..) Date : 10-08-2021 This appeal was called on for hearing today.

5 CORAM : HON'BLE MR. JUSTICE L. NAGESWARA RAO HON'BLE MR. JUSTICE ANIRUDDHA BOSE For the parties Mr. Deepak Chopra, Adv. Mr. Harpreet Singh Ajmani, Adv Mr. Ashwarya Sinha, AOR Mr. Alok K Singh, Adv Ms. Shubhi Sharma, Adv Mr. B. V. Balaram Das, AOR Mr. Neeraj Shekhar, AOR Mr. K.M Natraj, Ld. ASG Mr. Kumar Shashank, Adv. Mr. Manish Pushkarna, Adv. Mr. Sughosh Subramanium, Adv. Ms. Swarupma Chaturvedi, Adv. Mr. Zoheb Hossain, Adv. Mr. Udai Khanna, Adv. Mr. Raj Bahadur Yadav, AOR Mrs. Anil Katiyar, AOR Mr. Anil Kumar, Adv. Mr. Kamal Mohan Gupta, AOR Mr. Aarohi Bhalla, Adv. Ms. Sujata Kurdukar, AOR Mr. Satyen Sethi, Adv. Ms. Sujata Kurdukar, AOR Mr. Sachit Jolly, Adv Mr. Anish Kapur, Adv Mr. Rohit Garg, Adv Ms. Disha Jham, Adv Mr. Kunal Dutt, Adv Ms. B. Vijayalakshmi Menon, AOR Ms. Mahua Kalra, AOR Mr. Niraj Sheth, Adv Mr. Rustom B. Hathikhanawala, AOR Mr. Udit, Adv. Ms. Kavita Jha, AOR

6 Mr. Siddharth Vasudev, Adv. Mr. T. V. S. Raghavendra Sreyas, AOR Mr. Salil Kapoor, Adv. Mr. Sumit Lalchandani, Adv. Ms. Ananya Kapoor, Adv. Mr. Sanat Kapoor, Adv. Ms. Souma Singh, Adv. Ms. Payal Awarup,Adv. Mr. Praveen Swarup, AOR Mr. Nishant Thakker, Sr. Adv. Ms. Jasmine Amsadvalla, Adv. Mr. Kishore Kunal, AOR Mr. Manish Rastogi, Adv. Mr. M.S.Syali, Sr. Adv. Mr. Mayank Nagi, Adv. Mr. Tarun Singh, Adv. Mr. Pulkit Verma, Adv. Mr. Mahua Kalra, Adv. Mr. Rameshwar Prasad Goyal, AOR Mr. M.S.Syali, Sr. Adv. Mr. Mayank Nagi, Adv. Mr. Tarun Singh, Adv. Mr. Pulkit Verma, Adv. Mr. Mahua Kalra, AOR Mr. H. Raghavendra Rao, AOR UPON hearing the counsel the Court made the following O R D E R C.A.Nos.1262/2016, 1256/2016, 1268/2016, 1271/2016, 1272/2016, 1338-1341/2016, 1323/2016, 1324/2016, 1325/2016, 1326-1331/2016, 1322/2016, 1342/2016, SLP(C)Nos.26610/2017, 29895/2018, SLP(C)DIARY No.42745/2019, SLP(C)No.915/2020, C.A.No.3884/2014, 1295-1299/2016, 1301/2016, 1303-1307/2016, 1311-1312/2016, 1314/2016 and 1310/2016 Delay in SLP(C)Diary No.42745/2019 is condoned. Leave granted in SLP(C)Nos.26610/2017, 29895/2018, 915/2020 and SLP(C)Diary No.42745/2019. Heard learned counsel for the parties. Arguments concluded.

7 Judgment reserved. C.A.Nos.176/2016 & 7330/2016 The Civil Appeals are dismissed as withdrawn in terms of the signed order. Pending application(s), if any, shall stand disposed of. SLP(C)No.21415/2018, C.A.Nos.64/2019, 1793/2019, 3886/2014, 3883/2014, SLP(C)Nos.11304/2021, 10814/2021 & 11098/2021 De-tag and list on 21.09.2021 CIVIL APPEAL NO.1372/2016 List on 12.08.2021. (NIRMALA NEGI) (JAGDISH KUMAR) (ANAND PRAKASH) COURT MASTER (SH) COURT MASTER(SH) BRANCH OFFICER (Signed order in Civil Appeal Nos.176/2016 and 7330/2016 is placed on the file)

1 REVISED FOR APPEARANCE ITEM NO.36 Court 8 (Video Conferencing) SECTION XIV-A 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). 1262/2016 DIRECTOR OF I.T NEW DELHI Appellant(s) VERSUS M/S MITSUBHISHI CORP. Respondent(s) (ONLY CONNECTED MATTERS TO BE LISTED) WITH C.A. No. 176/2016 (III) Diary No(s). 37883/2018 (XIV) (IA No. 150467/2019 - APPROPRIATE ORDERS/DIRECTIONS IA No. 160124/2018 - CONDONATION OF DELAY IN FILING) C.A. No. 7330/2016 (III) C.A. No. 1382/2016 (XIV-A) C.A. No. 1301/2016 (III) Date : 08-02-2021 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE L. NAGESWARA RAO HON'BLE MR. JUSTICE S. RAVINDRA BHAT For Appellant(s) Mr. K.M. Natraj, ASG Mr. B. V. Balaram Das, AOR Mrs. Anil Katiyar, AOR For Respondent(s) Ms. B. Vijayalakshmi Menon, AOR Mr. Sachit Jolly, Adv. Mr. Tushar Jarwal, Adv. Mr. Siddharth Joshi, Adv. Ms. B. Vijayalakshmi Menon, Adv. Mr. Mayank Nagi , Adv Ms. Mahua Kalra, AOR Mr. C.S. Aggarwal, Sr. adv. Mr. Bhargava V. Desai, AOR Ms. Aditi Diwan, Adv. Mr. Kishore Kunal, AOR

2 Mr. Percy J Pardiwalla, Sr. Adv. Mr. Niraj Sheth , Adv Mr. Rustom B. Hathikhanawala, AOR UPON hearing the counsel the Court made the following O R D E R DIARY NO. 37883 OF 2018 Mr. K.M. Natraj, learned Additional Solicitor General seeks permission to withdraw this special leave petition. Permission granted. The special leave petition is, accordingly, dismissed as withdrawn. CIVIL APPEAL NO.1382 OF 2016 The appeal is dismissed as withdrawn in terms of the Signed Order. List main matter along with connected matters on 20.04.2021. (Geeta Ahuja) (Anand Prakash) Court Master Court Master (Signed Order in Civil Appeal No.1382 Of 2016 is placed on the file)

3 IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.1382 OF 2016 DIRECTOR OF INCOME TAX, NEW DELHI APPELLANT(S) VERSUS M/S ASIA SATELLITE TELECOMMUNICATIONS COMPANY LTD. RESPONDENT(S) O R D E R Mr. K.M. Natraj, learned Additional Solicitor General seeks permission to withdraw this appeal. Permission granted. The appeal is, accordingly, dismissed as withdrawn. .............................J. ( L. NAGESWARA RAO ) . ............................J. ( S. RAVINDRA BHAT ) NEW DELHI, DATED: 08 TH FEBRUARY, 2021

4 ITEM NO.36 Court 8 (Video Conferencing) SECTION XIV-A 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). 1262/2016 DIRECTOR OF I.T NEW DELHI Appellant(s) VERSUS M/S MITSUBHISHI CORP. Respondent(s) (ONLY CONNECTED MATTERS TO BE LISTED) WITH C.A. No. 176/2016 (III) Diary No(s). 37883/2018 (XIV) (IA No. 150467/2019 - APPROPRIATE ORDERS/DIRECTIONS IA No. 160124/2018 - CONDONATION OF DELAY IN FILING) C.A. No. 7330/2016 (III) C.A. No. 1382/2016 (XIV-A) C.A. No. 1301/2016 (III) Date : 08-02-2021 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE L. NAGESWARA RAO HON'BLE MR. JUSTICE S. RAVINDRA BHAT For Appellant(s) Mr. K.M. Natraj, ASG Mr. B. V. Balaram Das, AOR Mrs. Anil Katiyar, AOR For Respondent(s) Ms. B. Vijayalakshmi Menon, AOR Mr. Sachit Jolly, Adv. Mr. Tushar Jarwal, Adv. Mr. Siddharth Joshi, Adv. Ms. B. Vijayalakshmi Menon, Adv. Mr. Mayank Nagi , Adv Ms. Mahua Kalra, AOR Mr. Bhargava V. Desai, AOR Mr. Kishore Kunal, AOR Mr. Percy J Pardiwalla, Sr. Adv. Mr. Niraj Sheth , Adv Mr. Rustom B. Hathikhanawala, AOR

5 UPON hearing the counsel the Court made the following O R D E R DIARY NO. 37883 OF 2018 Mr. K.M. Natraj, learned Additional Solicitor General seeks permission to withdraw this special leave petition. Permission granted. The special leave petition is, accordingly, dismissed as withdrawn. CIVIL APPEAL NO.1382 OF 2016 The appeal is dismissed as withdrawn in terms of the Signed Order. List main matter along with connected matters on 20.04.2021. (Geeta Ahuja) (Anand Prakash) Court Master Court Master (Signed Order in Civil Appeal No.1382 Of 2016 is placed on the file)

1 IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 576-577 OF 2012 DIRECTOR OF INCOME TAX APPELLANT(S) VERSUS ASIA SATELLITE TELECOMMUNICATION CO. LTD. RESPONDENT(S) WITH C.A. No. 578-585/2012 C.A. No. 1369/2016 C.A. No. 1391/2016 C.A. No. 1344/2016 C.A. No. 1395/2016 SLP(C) No. 33484/2018 C.A. No. 655/2019 SLP(C) No. 24896/2019 C.A. No. 1376/2016 C.A. No. 1370/2016 C.A. No. 1373/2016 C.A. No. 1289/2016 O R D E R Learned counsel appearing for the appellant(s)/petitioner(s) seeks permission to withdraw these appeals and special leave petitions as the matters have been settled between the

2 parties. The appeals and special leave petitions are, accordingly, dismissed as withdrawn. .................... J ( L.NAGESWARA RAO ) .................... J ( INDIRA BANERJEE ) NEW DELHI; 03 rd February, 2021

3 ITEM NO.15 Court 8 (Video Conferencing) SECTION XIV-A 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).1262/2016 DIRECTOR OF I.T NEW DELHI Appellant(s) VERSUS M/S MITSUBHISHI CORP. Respondent(s) (ONLY CONNECTED MATTERS TO BE LISTED ) WITH C.A. No. 576-577/2012 (XIV-A) C.A. No. 578-585/2012 (XIV-A) C.A. No. 1369/2016 (XIV-A) C.A. No. 1391/2016 (XIV-A) C.A. No. 1338-1341/2016 (XIV-A) C.A. No. 1324/2016 (XIV-A) C.A. No. 1325/2016 (XIV-A) C.A. No. 1326-1331/2016 (XIV-A) C.A. No. 1342/2016 (XIV-A) C.A. No. 1344/2016 (XIV-A) C.A. No. 1395/2016 (XIV-A) C.A. No. 176/2016 (III) Diary No(s). 37883/2018 (XIV) (With appls. for c/delay in filing appeal,for appropriate orders) SLP(C) No. 29895/2018 (XIV) (With appls. for c/delay in filing appeal) SLP(C) No. 33484/2018 (XIV) (With appls. for c/delay in filing appeal, exemption from filing c/c of the impugned judgment) C.A. No. 655/2019 (XIV-A) (With appls. for c/delay in filing appeal, exemption from filing c/c of the impugned judgment) SLP(C) No. 24896/2019 (X)

4 SLP(C) No. 915/2020 (IX) (With appls. for c/delay in filing appeal) C.A. No. 1376/2016 (XIV-A) C.A. No. 1370/2016 (XIV-A) C.A. No. 1323/2016 (XIV-A) C.A. No. 1322/2016 (XIV-A) C.A. No. 7330/2016 (III) C.A. No. 1268/2016 (XIV-A) C.A. No. 1373/2016 (XIV-A) C.A. No. 1271/2016 (III) C.A. No. 1272/2016 (XIV-A) (FOR APPLICATION FOR TAGGING/DETAGGING ON IA 103435/2020 C.A. No. 1289/2016 (XIV-A) C.A. No. 1382/2016 (XIV-A) C.A. No. 1295-1299/2016 (XIV-A) (With applns for exemption from filing c/c of impugned judgment) C.A. No. 1301/2016 (III) C.A. No. 1303-1307/2016 (XIV-A) C.A. No. 1311-1312/2016 (XIV-A) C.A. No. 1314/2016 (XIV-A) C.A. No. 1310/2016 (XIV-A) Date : 03-02-2021 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE L. NAGESWARA RAO HON'BLE MS. JUSTICE INDIRA BANERJEE For the parties : Mr. K M Natraj Ld ASG Mr. Kumar Shashank Adv. Mr. Manish Pushkarna Adv.

5 Mr.Sughosh Subramanium Adv Mrs. Anil Katiyar, AOR Mr. B. V. Balaram Das, AOR Mr. Ashwarya Sinha, AOR Mr. Praveen Swarup, AOR Mr. Neeraj Shekhar, AOR Mr. Harpreet Singh Ajmani, AOR Ms. Sujata Kurdukar, AOR Mr. M.S Syali, Sr. Adv. Mr Mayank Nagi, Adv. Ms. Mahua Kalra, AOR Mr. Salil Kapoor, Adv. Mr. Sumit Lalchandani, Adv. Ms. Ananya kapoor, Adv. Mr. Sanat Kapoor, Adv. Ms. Souma Singh, Adv. Mr. Kamal Mohan Gupta, AOR Ms. Anil Katiyar, AOR MR. Salil Kapoor, Adv Mr. Sumit Lalchandani Adv Ms. Ananya Kapoor Adv Mr. Sanat Kapoor Adv Ms. Souma Singh Adv Mr. K.P. Singh Mr. Praveen Swarup, AOR Mr. C.S. Aggarwal, Sr. Adv. Mr. Bhargava V. Desai, AOR Ms. Aditi Diwan, Adv. Mr. Kishore Kunal, AOR Mr. Manish Rastogi Adv Ms. Tanushree Jain Adv Mr. Parth Jaiprakash Adv Mr. Rameshwar Prasad Goyal, AOR Mr. Sachit Jolly, Adv. Mr. Tushar Jarwal, Adv. Mr. Siddharth Joshi, Adv. Ms. B. Vijayalakshmi Menon, AOR Mr. Percy J Pardiwalla, Sr. Adv. Mr. Niraj Sheth, Advocate Mr. Rustom B. Hathikhanawala, AOR Mr. Deepak Chopra, Adv.

6 Mr. Harpreet Singh Ajmani, AOR Mr. Ankul Goyal, Adv. Mr M S Syali, Sr Adv Mr. Mayank Nagi , Adv. Mr. Mahua Kalra , AOR UPON hearing the counsel the Court made the following O R D E R List I.A. No.150467/19 in Diary No.37883/2018 along with C.A. No.176/2016, C.A. No.7330/2016, C.A. No.1382/2016 and C.A. No.1301/2016, on 08.02.2021. Learned counsel is directed to file counter affidavit in I.A. No.150467/19 in Diary No.37883/2018, in the meanwhile. Civil Appeal Nos. 576-577 Of 2012 , C.A. No. 578- 585/2012, C.A. No. 1369/2016, C.A. No. 1391/2016, C.A. No. 1344/2016, C.A. No. 1395/2016, SLP(C) No. 33484/2018, C.A. No. 655/2019, SLP(C) No. 24896/2019, C.A. No. 1376/2016, C.A. No. 1370/2016, C.A. No. 1373/2016 and C.A. No. 1289/2016 are dismissed as withdrawn in terms of the Signed Order. List rest of the matters on 20.04.2021. (Geeta Ahuja) (Anand Prakash) Court Master Court Master (Signed Order in Civil Appeal Nos. 576-577 Of 2012 , C.A. No. 578-585/2012, C.A. No. 1369/2016, C.A. No. 1391/2016, C.A. No. 1344/2016, C.A. No. 1395/2016, SLP(C) No. 33484/2018, C.A. No. 655/2019, SLP(C) No. 24896/2019, C.A. No. 1376/2016, C.A. No. 1370/2016, C.A. No. 1373/2016 and C.A. No. 1289/2016 is placed on the file)

1 ITEM NO.23 Court 8 (Video Conferencing) SECTION XIV-A 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).1262/2016 DIRECTOR OF I.T NEW DELHI Appellant(s) VERSUS M/S MITSUBHISHI CORP. Respondent(s) WITH C.A. No. 576-577/2012 (XIV-A) C.A. No. 578-585/2012 (XIV-A) C.A. No. 1369/2016 (XIV-A) C.A. No. 1391/2016 (XIV-A) C.A. No. 1338-1341/2016 (XIV-A) C.A. No. 1324/2016 (XIV-A) C.A. No. 1325/2016 (XIV-A) C.A. No. 1326-1331/2016 (XIV-A) C.A. No. 1342/2016 (XIV-A) C.A. No. 1344/2016 (XIV-A) C.A. No. 1395/2016 (XIV-A) C.A. No. 176/2016 (III) Diary No(s). 37883/2018 (XIV) (With appls. for c/delay in filing SLP, appropriate directions) SLP(C) No. 29895/2018 (XIV) (With appls. for c/delay in filing SLP, exemption from filing c/c of the impugned judgment) SLP(C)33484/2018 C.A. No.655/2019 (XIV-A) (With appls. for c/delay in filing C.A, exemption from filing c/c of the impugned judgment) SLP(C) No. 24896/2019 (X) SLP(C) No. 915/2020 (IX) (With appls. for c/delay in filing SLP) C.A. No. 1376/2016 (XIV-A) C.A. No. 1370/2016 (XIV-A) C.A. No. 1323/2016 (XIV-A) C.A. No. 1322/2016 (XIV-A) C.A. No. 7330/2016 (III) C.A. No. 1268/2016 (XIV-A) C.A. No. 1373/2016 (XIV-A) C.A. No. 1271/2016 (III) C.A. No. 1272/2016 (XIV-A) (With application for tagging/detagging) C.A. No. 1289/2016 (XIV-A)

2 C.A. No. 1382/2016 (XIV-A) C.A. No. 1295-1299/2016 (XIV-A) (With applns for exemption from filing c/c of impugned judgment) C.A. No. 1301/2016 (III) C.A. No. 1303-1307/2016 (XIV-A) C.A. No. 1311-1312/2016 (XIV-A) C.A. No. 1314/2016 (XIV-A) C.A. No. 1310/2016 (XIV-A) Date : 28-01-2021 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE L. NAGESWARA RAO HON'BLE MR. JUSTICE S. ABDUL NAZEER HON'BLE MS. JUSTICE INDU MALHOTRA For the parties(s) Mr. Ashwarya Sinha, AOR Mr. B.V.Balaram Das, AOR Ms. Anil Katiyar, AOR Mr. Neeraj Shekhar, AOR 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 Ms. Sujata Kurdukar, AOR Ms. Mahua Kalra, AOR Mr. Kamal Mohan Gupta, AOR Mr. Deepak Chopra, Adv. Mr. Ankul Goyal, Adv. Mr. Harpreet Singh Ajmani, AOR Mr. Kishore Kunal, AOR Mr. Rameshwar Prasad Goyal, AOR Mr. PercyJ Pardiwalla, Sr.Adv. Mr. Niraj Sheth, Advocate Mr. Rustom BHathikhanavala, AOR. Ms. Anil Katiyar, AOR Mr. Praveen Swarup, AOR Mr C.S.Aggarwal, Sr. Adv. Mr. Bhargava V. Desai, AOR Ms Aditi Diwan, Adv.

3 Mr M S Syali , Sr. Adv, Mr Mayank Nagi, Adv Mr. Sachitjolly, Adv Mr. Tushar Jarwal, Adv Mr. Siddharth Joshi, Adv Ms. B. Vijayalakshmi Menon, Adv UPON hearing the counsel the Court made the following O R D E R List on 03.02.2021. (B.Parvathi) (Anand Prakash) Court Master Court Master

1 ITEM NO.15 Court 7 (Video Conferencing) SECTION XIV-A 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).1262/2016 DIRECTOR OF I.T NEW DELHI Appellant(s) VERSUS M/S MITSUBHISHI CORP. Respondent(s) (ONLY CONNECTED MATTERS TO BE LISTED ) WITH C.A. No. 1268/2016 (XIV-A) C.A. No. 1373/2016 (XIV-A) C.A. No. 1271/2016 (III) C.A. No. 1376/2016 (XIV-A) C.A. No. 1272/2016 (XIV-A) (FOR APPLICATION FOR TAGGING/DETAGGING ON IA 103435/2020 C.A. No. 1289/2016 (XIV-A) C.A. No. 1370/2016 (XIV-A) C.A. No. 1382/2016 (XIV-A) C.A. No. 576-577/2012 (XIV-A) C.A. No. 578-585/2012 (XIV-A) C.A. No. 1295-1299/2016 (XIV-A) (With applns for exemption from filing c/c of impugned judgment) C.A. No. 1301/2016 (III) C.A. No. 1303-1307/2016 (XIV-A) C.A. No. 1311-1312/2016 (XIV-A) C.A. No. 1338-1341/2016 (XIV-A) C.A. No. 1323/2016 (XIV-A) C.A. No. 1324/2016 (XIV-A) C.A. No. 1325/2016 (XIV-A)

2 C.A. No. 1326-1331/2016 (XIV-A) C.A. No. 1322/2016 (XIV-A) C.A. No. 1342/2016 (XIV-A) C.A. No. 1314/2016 (XIV-A) C.A. No. 1310/2016 (XIV-A) C.A. No. 1344/2016 (XIV-A) C.A. No. 1395/2016 (XIV-A) C.A. No. 1369/2016 (XIV-A) C.A. No. 1391/2016 (XIV-A) C.A. No. 176/2016 (III) C.A. No. 7330/2016 (III) Diary No(s). 37883/2018 (XIV) (With appls. for c/delay in filing appeal,for appropriate orders) SLP(C) No. 29895/2018 (XIV) (With appls. for c/delay in filing appeal) SLP(C) No. 33484/2018 (XIV) (With appls. for c/delay in filing appeal, exemption from filing c/c of the impugned judgment) C.A. No. 655/2019 (XIV-A) (With appls. for c/delay in filing appeal, exemption from filing c/c of the impugned judgment) SLP(C) No. 24896/2019 (X) SLP(C) No. 915/2020 (IX) (With appls. for c/delay in filing appeal) Date : 27-01-2021 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE L. NAGESWARA RAO HON'BLE MS. JUSTICE INDU MALHOTRA HON'BLE MR. JUSTICE ANIRUDDHA BOSE For Appellant(s) Mr. K M Natraj Ld ASG Mr. Kumar Shashank Adv. Mr. Manish Pushkarna Adv. Mr. Neeraj Shekhar, AOR

3 Mr. Ashwarya Sinha, AOR Mr. Praveen Swarup, AOR Mr. B. V. Balaram Das, AOR Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Harpreet Singh Ajmani, AOR Ms. Sujata Kurdukar, AOR Mr. M.S Syali, Sr. Adv. Mr Mayank Nagi, Adv. Ms. Mahua Kalra, AOR Mr. Salil Kapoor, Adv. Mr. Sumit Lalchandani, Adv. Ms. Ananya kapoor, Adv. Mr. Sanat Kapoor, Adv. Ms. Souma Singh, Adv. Mr. Kamal Mohan Gupta, AOR Ms. Anil Katiyar, AOR Mr. Sumit Lalchandani Adv Ms. Ananya Kapoor Adv Mr. Sanat Kapoor Adv Ms. Souma Singh Adv Mr. K.P. Singh Mr. Praveen Swarup, AOR Mr. C.S. Aggarwal, Sr. Adv. Mr. Bhargava V. Desai, AOR Ms. Aditi Diwan, Adv. Mr. Kishore Kunal, AOR Mr. Rameshwar Prasad Goyal, AOR Mr. Sachit Jolly, Adv. Mr. Tushar Jarwal, Adv. Mr. Siddharth Joshi, Adv. Ms. B. Vijayalakshmi Menon, AOR Mr. Percy J Pardiwalla, Sr. Adv. Mr. Niraj Sheth, Advocate Mr. Rustom B. Hathikhanawala, AOR UPON hearing the counsel the Court made the following O R D E R List tomorrow, i.e. 28.01.2021. (B.Parvathi) (Anand Prakash) Court Master Court Master

1   IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.1315-1321 OF 2016 ALCATEL-LUCENT BELL NV Appellant(s) Versus ASSISTANT DIRECTOR OF INCOME TAX Respondent(s) WITH C.A No.9136/2017 O R D E R According to the learned counsel, the tax effect is less than Rs.Two Crores in: (I) C.A Nos.1315-1321/2016 & ( II ) C.A.No.9136/2017 In view of CBDT Circular dated 8.8.2019, we see no reason to interfere in aforesaid appeals, which are accordingly dismissed. No costs. ........................J. ( UDAY UMESH LALIT ) .......................J. (VINEET SARAN) New Delhi March 6,2020.

2 ITEM NO.58 COURT NO.6 SECTION XIV-A 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). 1262/2016 DIRECTOR OF I.T NEW DELHI Appellant(s) VERSUS M/S MITSUBHISHI CORP. Respondent(s) WITH C.A. No. 1256/2016 (X) C.A. No. 1268/2016 (XIV-A) C.A. No. 1373/2016 (XIV-A) C.A. No. 1271/2016 (III) C.A. No. 1376/2016 (XIV-A) C.A. No. 1272/2016 (XIV-A) C.A. No. 1289/2016 (XIV-A) C.A. No. 1370/2016 (XIV-A) C.A. No. 1372/2016 (XIV-A) C.A. No. 1382/2016 (XIV-A) C.A. No. 576-577/2012 (XIV-A) C.A. No. 578-585/2012 (XIV-A) SLP(C) No. 16137-16138/2012 (IX) C.A. No. 3886/2014 (XIV-A) C.A. No. 3884/2014 (XIV-A) C.A. No. 3883/2014 (XIV-A) C.A. No. 1295-1299/2016 (XIV-A) ( FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 1/2014 IA No. 1/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

3 C.A. No. 1301/2016 (III) C.A. No. 1303-1307/2016 (XIV-A) C.A. No. 1311-1312/2016 (XIV-A) C.A. No. 1338-1341/2016 (XIV-A) C.A. No. 1323/2016 (XIV-A) C.A. No. 1324/2016 (XIV-A) C.A. No. 1315-1321/2016 (XIV-A) C.A. No. 1325/2016 (XIV-A) C.A. No. 1326-1331/2016 (XIV-A) C.A. No. 1322/2016 (XIV-A) C.A. No. 1342/2016 (XIV-A) C.A. No. 1314/2016 (XIV-A) C.A. No. 1310/2016 (XIV-A) C.A. No. 1344/2016 (XIV-A) C.A. No. 1395/2016 (XIV-A) C.A. No. 1369/2016 (XIV-A) C.A. No. 1391/2016 (XIV-A) C.A. No. 176/2016 (III) C.A. No. 7330/2016 (III) C.A. No. 9136/2017 (XVI) (FOR ADMISSION and I.R. and IA No.49697/2017-CONDONATION OF DELAY IN FILING and IA No.49698/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 26610/2017 (XIV) (FOR ADMISSION and I.R. and IA No.91875/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 21415/2018 (XIV) (FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 102906/2018 IA No. 102906/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

4 Diary No(s). 37883/2018 (XIV) (IA No. 150467/2019 - APPROPRIATE ORDERS/DIRECTIONS IA No. 160124/2018 - CONDONATION OF DELAY IN FILING) SLP(C) No. 29895/2018 (XIV) (FOR ADMISSION and I.R. and IA No.151848/2018-CONDONATION OF DELAY IN FILING) SLP(C) No. 33484/2018 (XIV) (FOR ADMISSION and I.R. and IA No.176443/2018-CONDONATION OF DELAY IN FILING and IA No.176444/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 64/2019 (XIV-A) (FOR ADMISSION and I.R. and IA No.180261/2018-CONDONATION OF DELAY IN FILING) C.A. No. 655/2019 (XIV-A) (FOR ADMISSION and I.R. and IA No.185074/2018-CONDONATION OF DELAY IN FILING and IA No.185075/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 1793/2019 (XIV-A) (FOR ADMISSION and I.R. and IA No.26468/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 24896/2019 (X) Diary No(s). 42745/2019 (IX) (IA No. 197795/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 915/2020 (IX) (FOR ADMISSION and I.R. and IA No.392/2020-CONDONATION OF DELAY IN FILING) Date : 06-03-2020 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For parties: Mr. K.M. Nataraj, ASG Ms. Manish Pushkarna, Adv. Mr. Kumar Shashank, Adv. Mrs. Anil Katiyar, AOR Mr. M. Yogesh Kanna, AOR Mr. Sprash Bhargava, Adv. Mr. Vipin Upadhyay, Adv. Ms. Yugandhara Pawar Jha, Adv. Mr. Vinayak Mathur, Adv Mr. Kishore Kunal, Adv.

5 Mr. S. Gurukrishna Kumar, Adv. Mr. K. Parameshwar, Adv. Mr.M.V. Mumunda, Adv. Mr. A.T.M. Ranga Ramanujam, Sr. Adv. Mr. Anu Gupta, Adv. Ms. Gauri Karuna Das Mohandi, Adv. Mr. Pawan Kumar Sharma, Adv. Mr. Ali Jethmalani, adv. Mr. Anuj Yadav, Adv. Mr.Shanthkumar V. Mahale, Adv. Mr. Syed Faizan Ali, Adv. Mr. Rajesh Mahale, AOR Mr. Ambhoj Kr.Singh, AOR Mr. C. S. Agarwal, Sr. Adv. Mr. Bhargava V. Desai, Adv Mr. Uma Shankar, Adv. Ms. Aditi Diwan, Adv. Mr. TVS Raghavendra Sreyas, AOR Ms. Gayatri Gulati, Adv. Mr. Naveen Hagde, Adv. Ms. Kavita Jha, AOR Ms. Devika Jain,Adv. Mr. Aarohi Bhalla, Adv. Mr. Devesh Kr. Diwakar, Adv. Ms. Sujata Kurudkar, AOR Mr. Nageswar Rao, Adv. Mr. Sandeep S. Karhail, Adv. Mr. Pukhrambam Ramesh Kr., AOR Ms. Anupama Ngangom, Adv. Mr. Karun Sharma, Adv. Mr. Deepak Chopra, Adv. Mr. Harpreet Singh Ajmani, AOR Mr. V.N.Raghupathy, Adv. Mr. Manendra Pal Gupta, Adv. Mr. Sachit Jolly, Adv. Ms. Vijayalakshmi Menon, Adv. Mr. Vasydevab G., Adv. Mr. Anuradha Dutt, Adv. Ms. Fereshte D. Sethna, Adv. Mr. Salil Kapoor, Adv. Ms. Ananya Kapoor, Adv.

6 Mr. Sidharth Kanwar, Adv. Ms. Soumya Singh, Adv. Mr. Sanat Kapoor, Adv. Mr. Praveen Swaroop, AOR Mr. Sumit Lalchandani, Adv. Mr. B. V. Balaram Das, AOR Mr. Ashwarya Sinha, AOR Mr. Mayank Nagi, Adv. Mr.Tarun Singh, Adv Mr. Pulkit Verma, Adv. Ms. Mahua Kalra, AOR Mr. Kamal Mohan Gupta, AOR Mr. Rameshwar Prasad Goyal, AOR Mr. Bhargava V. Desai, AOR Mr. Percy J. Pardiwall, Sr. Adv. Mr. Niraj Sheth, Adv. Mr. Rustom B. Hathikhanawala, AOR Mr. Pukhrambam Ramesh Kumar, AOR UPON hearing the counsel the Court made the following O R D E R C.A Nos.1315-1321/2016 & 9136/2017 are dismissed in terms of the signed order. SLP(C) No. 16137-16138/2012 (Item 53.13) The tax effect in the present matter being less than two crores, in view of the CBDT Circular dated 8.8.2019, we see no reason to interfere. The special leave petitions are dismissed. Pending applications, if any, stand disposed of. List rest of the matters on 19.3.2020. (INDU MARWAH) (PRADEEP KUMAR) COURT MASTER (SH) BRANCH OFFICER (Signed order is placed on the file)

1   IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.1259 OF 2016 DIRECTOR OF I.T. Appellant(s) Versus M/S MITSUBHISHI CORP. Respondent(s) WITH C.A Nos.1276/2016, 1290/2016, 1291-1294/2016, 1300/2016, 1302/2016, 1308/2016, 1309/2016, 1313/2016, 1332-1337/2016, 1345/2016, 1347/2016, 1353/2016, 1354/2016, 1355/2016, 1356/2016, 1368/2016, 1371/2016, 1374/2016, 1378/2016, 1393/2016, 10703/2018, 3337/2019. O R D E R Perused the office report dated 26.02.2020, according to which in following matters the tax effect is less than Rs.Two Crores. C.A Nos.1259/2016, 1276/2016, 1290/2016, 1291-1294/2016, 1300/2016, 1302/2016, 1308/2016, 1309/2016, 1313/2016, 1332- 1337/2016, 1345/2016, 1347/2016, 1353/2016, 1354/2016, 1355/2016, 1356/2016, 1368/2016, 1371/2016, 1374/2016, 1378/2016, 1393/2016, 10703/2018, 3337/2019. In view of CBDT Circular dated 8.8.2019, we see no reason to interfere in aforesaid appeals, which are accordingly dismissed. No costs. ........................J. ( UDAY UMESH LALIT ) .......................J. (VINEET SARAN) New Delhi February 28,2020.

2 ITEM NO.8+57 COURT NO.6 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). 42745/2019 (Arising out of impugned final judgment and order dated 30-04-2019 in ITA No. 200/2017 passed by the High Court Of Judicature At Bombay) COMMISSIONER OF INCOME TAX (IT) 4 Petitioner(s) VERSUS M/S FOX NETWORKS GROUP ASIA PACIFIC LIMITED Respondent(s) (IA No. 197795/2019 - CONDONATION OF DELAY IN FILING) ITEM NO.57 C.A. No(s). 1262/2016 WITH C.A. No. 1256/2016 (X) C.A. No. 1268/2016 (XIV-A) C.A. No. 1276/2016 (XIV-A) C.A. No. 1259/2016 (XIV-A) C.A. No. 1373/2016 (XIV-A) C.A. No. 1271/2016 (III) C.A. No. 1376/2016 (XIV-A) C.A. No. 1272/2016 (XIV-A) C.A. No. 1289/2016 (XIV-A) C.A. No. 1370/2016 (XIV-A) C.A. No. 1372/2016 (XIV-A) C.A. No. 1371/2016 (XIV-A) C.A. No. 1378/2016 (XIV-A) C.A. No. 1382/2016 (XIV-A)

3 C.A. No. 576-577/2012 (XIV-A) C.A. No. 1374/2016 (XIV-A) C.A. No. 578-585/2012 (XIV-A) SLP(C) No. 16137-16138/2012 (IX) C.A. No. 3886/2014 (XIV-A) C.A. No. 3884/2014 (XIV-A) C.A. No. 3883/2014 (XIV-A) C.A. No. 1290/2016 (XIV-A) C.A. No. 1300/2016 (XIV-A) C.A. No. 1295-1299/2016 (XIV-A) ( IA No. 1/2014 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 1291-1294/2016 (XIV-A) C.A. No. 1301/2016 (III) C.A. No. 1313/2016 (XIV-A) C.A. No. 1303-1307/2016 (XIV-A) C.A. No. 1311-1312/2016 (XIV-A) C.A. No. 1338-1341/2016 (XIV-A) C.A. No. 1309/2016 (XIV-A) C.A. No. 1323/2016 (XIV-A) C.A. No. 1324/2016 (XIV-A) C.A. No. 1315-1321/2016 (XIV-A) C.A. No. 1325/2016 (XIV-A) C.A. No. 1332-1337/2016 (XIV-A) C.A. No. 1302/2016 (XIV-A) C.A. No. 1326-1331/2016 (XIV-A)

4 C.A. No. 1308/2016 (XIV-A) C.A. No. 1322/2016 (XIV-A) C.A. No. 1342/2016 (XIV-A) C.A. No. 1314/2016 (XIV-A) C.A. No. 1310/2016 (XIV-A) C.A. No. 1344/2016 (XIV-A) C.A. No. 1347/2016 (XIV-A) C.A. No. 1368/2016 (XIV-A) C.A. No. 1345/2016 (XIV-A) C.A. No. 1354/2016 (XIV-A) C.A. No. 1395/2016 (XIV-A) C.A. No. 1353/2016 (XIV-A) C.A. No. 1356/2016 (XIV-A) C.A. No. 1355/2016 (XIV-A) C.A. No. 1369/2016 (XIV-A) C.A. No. 1391/2016 (XIV-A) C.A. No. 1393/2016 (XIV-A) C.A. No. 176/2016 (III) C.A. No. 7330/2016 (III) C.A. No. 9136/2017 (XVI) (IA No.49697/2017-CONDONATION OF DELAY IN FILING and IA No.49698/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 26610/2017 (XIV) (FOR ADMISSION and I.R. and IA No.91875/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 21415/2018 (XIV) (IA No. 102906/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

5 C.A. No. 10703/2018 (XIV-A) Diary No(s). 37883/2018 (XIV) (IA No. 150467/2019 - APPROPRIATE ORDERS/DIRECTIONS IA No. 160124/2018 - CONDONATION OF DELAY IN FILING) SLP(C) No. 29895/2018 (XIV) (IA No.151848/2018-CONDONATION OF DELAY IN FILING) SLP(C) No. 33484/2018 (XIV) (IA No.176443/2018-CONDONATION OF DELAY IN FILING and IA No.176444/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 64/2019 (XIV-A) (IA No.180261/2018-CONDONATION OF DELAY IN FILING) C.A. No. 655/2019 (XIV-A) (IA No.185074/2018-CONDONATION OF DELAY IN FILING and IA No.185075/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 1793/2019 (XIV-A) ( IA No.26468/2019-CONDONATION OF DELAY IN FILING) C.A. No. 3337/2019 (XIV-A) SLP(C) No. 24896/2019 (X) SLP(C) No. 915/2020 (IX) (FOR ADMISSION and I.R. and IA No.392/2020-CONDONATION OF DELAY IN FILING) Date : 28-02-2020 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE VINEET SARAN For parties: Mr. K.M. Nataraj, ASG Ms. Manish Pushkarna, Adv. Mr. Kumar Shashank, Adv. Mrs. Anil Katiyar, AOR Mr. M. Yogesh Kanna, AOR Mr. S. Raja Rajeshwaran, Adv. Ms. Uma Prasuna Bachu, Adv. Mr. Kunal Verma, AOR

6 Ms. Yugandhara Pawar Jha, Adv. Mr. Ashwin Kr. Nain, Adv Mr. Ambhoj Kr.Singh, AOR Ms. Monika Ghai, Adv. Mr. Tavi Malik, Adv. Dr. Rakesh Gupta, Adv. Mr. Mayank Negi, Adv. Mr. Bhargava V. Desai, Adv. Ms. Aditi Diwan, Adv. Mr. C. S. Agarwal, Sr. Adv. Mr. Bhargava V. Desai, Adv Mr. Uma Shankar, Adv. Ms. Aditi Diwan, Adv. Mr. TVS Raghavendra Sreyas, AOR Ms. Gayatri Gulati, Adv. Ms. Kavita Jha, AOR Ms. Devika Jain,Adv. Mr. Aarohi Bhalla, Adv. Mr. Devesh Kr. Diwakar, Adv. Ms. Sujata Kurudkar, AOR Mr. Nageswar Rao, Adv. Mr. Sandeep S. Karhail, Adv. Mr. Pukhrambam Ramesh Kr., AOR Ms. Anupama Ngangom, Adv. Mr. Karun Sharma, Adv. Mr. Deepak Chopra, Adv. Mr. Harpreet Singh Ajmani, AOR Mr. Amit Shrivastava, Adv. Mr. Ankul Goyal, Adv. Mr. Mayank Nagi, Adv. Mr. Pulkit Verma, Adv. Mr. Shekhar Preet Jhat, AOR Mr. Sachit Jolly, Adv. Ms. Vijayalakshmi Menon, Adv. Mr. Vasydevab G., Adv. Mr. Rahul Jain, Adv. Mr. Kishor Kunal, Adv. Mr. Salil Kapoor, Adv.

7 Ms. Ananya Kapoor, Adv. Mr. Sidharth Kanwar, Adv. Mr. Praveen Swaroop, AOR Mr. Sumit Lalchandani, Adv. Mr. B. V. Balaram Das, AOR Mr. Ashwarya Sinha, AOR Ms. Mahua Kalra, AOR Mr. Kamal Mohan Gupta, AOR Mr. Rameshwar Prasad Goyal, AOR Mr. Bhargava V. Desai, AOR Mr. Rustom B. Hathikhanawala, AOR Mr. T. V. S. Raghavendra Sreyas, AOR Mr. Pukhrambam Ramesh Kumar, AOR UPON hearing the counsel the Court made the following O R D E R Perused the office report dated 26.02.2020, according to which following matters have the tax effect less than two crores. C.A Nos.1259/2016, 1276/2016, 1290/2016, 1291-1294/2016, 1300/2016, 1302/2016, 1308/2016, 1309/2016, 1313/2016, 1332- 1337/2016, 1345/2016, 1347/2016, 1353/2016, 1354/2016, 1355/2016, 1356/2016, 1368/2016, 1371/2016, 1374/2016,1378/2016, 1393/2016, 10703/2018, 3337/2019. In view of the CBDT Circular dated 8.8.2019, we see no reason to interfere in aforesaid appeals which are accordingly dismissed. No costs. It is submitted that in some cases (Civil Appeal Nos. 1373/2016, 1376/2016, 1289/2016, 1370/2016, 1372/2016, 1371/2016,

8 1382/2016, 576-577/2012 & 578-585/2012), the concerned assessees had taken the benefit of Direct Tax Dispute Resolution Scheme, 2016, as a result of which these Civil Appeals are required to be withdrawn and the Department has accordingly written to the Registry of the Supreme Court. Let the concerned appeals be placed alongwith the intimation received from the Department on the next date of hearing with advance intimation to the other side. Rest of the matters be listed for final disposal on 6.3.2020. In the meantime, the Registry shall go through all matters and prepare an office report on the same footing giving details of tax effect in respect of each of those matters. (INDU MARWAH) (PRADEEP KUMAR) COURT MASTER (SH) BRANCH OFFICER (signed order is placed on the file)

ITEM NO.22.1 COURT NO.11 SECTION XIV-A 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). 1262/2016 DIRECTOR OF I.T NEW DELHI Appellant(s) VERSUS M/S MITSUBHISHI CORP. Respondent(s) WITH SLP(C) No. 24896/2019 (X) Date : 25-02-2020 This appeal was called on for hearing today. CORAM : HON'BLE MR. JUSTICE L. NAGESWARA RAO [IN CHAMBER] For Appellant(s) Mr. Praveen Swarup, AOR Mr. Madan Mohan, Adv. Mrs. Archana Sharma, Adv Mr. B. V. Balaram Das, AOR For Respondent(s) Mr. Mayank Negi, Adv. Ms. Mahua Kalra, AOR UPON hearing the counsel the Court made the following O R D E R SLP(C) No. 24896/2019 Four weeks’ time is granted to the learned counsel for the petitioner to file spare copy. (GEETA AHUJA) (ANAND PRAKASH) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.10 COURT NO.6 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.42745/2019 (Arising out of impugned final judgment and order dated 30-04-2019 in ITA No.200/2017 passed by the High Court Of Judicature At Bombay) COMMISSIONER OF INCOME TAX (IT) 4 Petitioner(s) VERSUS M/s. FOX NETWORKS GROUP ASIA PACIFIC LIMITED Respondent(s) (IA No.197795/2019 – FOR CONDONATION OF DELAY IN FILING) Date : 20-02-2020 This matter 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. Manish Pushkarna, 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 List along with Civil Appeal No.176 of 2016 and other connected matters on 28.02.2020. (MUKESH NASA) (R.S. NARAYANAN) COURT MASTER BRANCH OFFICER

ITEM NO.53 COURT NO.6 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). 42745/2019 (Arising out of impugned final judgment and order dated 30-04-2019 in ITA No. 200/2017 passed by the High Court Of Judicature At Bombay) COMMISSIONER OF INCOME TAX (IT) 4 Petitioner(s) VERSUS M/S FOX NETWORKS GROUP ASIA PACIFIC LIMITED Respondent(s) (FOR ADMISSION and I.R. and IA No.197795/2019-CONDONATION OF DELAY IN FILING ) Date : 10-01-2020 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. 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 20.02.2020. (INDU MARWAH) (SUMAN JAIN) COURT MASTER BRANCH OFFICER

ITEM NO.12 COURT NO.4 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). 44310/2019 (Arising out of impugned final judgment and order dated 19-08-2019 in ITA No. 811/2017 passed by the High Court Of Judicature At Bombay) COMMISSIONER OF INCOME TAX IT 2 Petitioner(s) VERSUS M/S HELIX ENERGY SOLUTIONS GROUP INC Respondent(s) (FOR ADMISSION and I.R. and IA No.392/2020-CONDONATION OF DELAY IN FILING) Date : 10-01-2020 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE S. RAVINDRA BHAT For Petitioner(s) Mr. K.M. Nataraj, ASG Mr. Rupesh Kumar, Adv. Mr. Md. Akhil, Adv. Mr. Chiranjeev Chauhan, Adv. Mr. Dharmendra Gupta, 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 Delay condoned. Tag with C.A. No. 7330/2016. (R. NATARAJAN) (NISHA TRIPATHI) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.10 COURT NO.6 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). 42745/2019 (Arising out of impugned final judgment and order dated 30-04-2019 in ITA No. 200/2017 passed by the High Court Of Judicature At Bombay) COMMISSIONER OF INCOME TAX (IT) 4 Petitioner(s) VERSUS M/S FOX NETWORKS GROUP ASIA PACIFIC LIMITED Respondent(s) (FOR ADMISSION and I.R. and IA No.197795/2019-CONDONATION OF DELAY IN FILING ) Date : 08-01-2020 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. ManishPushkarna, 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 List on 10.01.2020. (INDU MARWAH) (SUMAN JAIN) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.10 COURT NO.5 SECTION X 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). 24896/2019 (Arising out of impugned final judgment and order dated 02-05-2019 in ITA No. 23/2014 passed by the High Court Of Uttarakhand At Nainital) M/S GIL MAURITIUS HOLDINGS LIMITED Petitioner(s) VERSUS DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) II NEW DELHI Respondent(s) Date : 21-10-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE V. RAMASUBRAMANIAN For Petitioner(s) Ms. Ananya Kapoor, Adv. Mr. Sanat Kapoor, Adv. Mr. Sidharth Kanwar, Adv. Mr. Praveen Swarup, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Issue notice. Tag with C.A. No. 2898/2011. (R. NATARAJAN) (NISHA TRIPATHI) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.8 REGISTRAR COURT. 1 SECTION X S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR SH. ANIL LAXMAN PANSARE SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 27192/2019 M/S GIL MAURITIUS HOLDINGS LIMITED Petitioner(s) VERSUS DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) II NEW DELHIRespondent(s) (FOR ADMISSION and I.R. and IA No.150452/2019-CONDONATION OF DELAY IN REFILING ) Date : 15-10-2019 This petition was called on for hearing today. For Petitioner(s) Mr. Praveen Swarup, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay in refiling is condoned. Process as per rules. ANIL LAXMAN PANSARE Registrar

ITEM NO.42 COURT NO.9 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). 37883/2018 (Arising out of impugned final judgment and order dated 16-02-2018 in ITA No. 185/2018 passed by the High Court Of Delhi At New Delhi) COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS SUMITOMO CORPORATION Respondent(s) (FOR ADMISSION and I.R. and IA No.160124/2018-CONDONATION OF DELAY IN FILING ) Date : 03-05-2019 This matter was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE AJAY RASTOGI For Petitioner(s) Mr. S.A. Haseeb, Adv. Mr. Debashish Bharukha, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. C.S. Agarwal, Sr. Adv. Mr. Bhargava V. Desai, AOR Mr. Akshat Malpani, Adv. Mr. Uma Shankar, Adv. UPON hearing the counsel the Court made the following O R D E R Tag this matter with Civil Appeal No.1248 of 2016 and connected matters, if any. As prayed, petitioner is permitted to file rejoinder affidavit within four weeks. (NEETU KHAJURIA) COURT MASTER (VIDYA NEGI) COURT MASTER

ITEM NO.21 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(s). 7787/2019 (Arising out of impugned final judgment and order dated 22-10-2018 in ITA No. 1033/2018 passed by the High Court Of Delhi At New Delhi) COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION 3 Petitioner(s) VERSUS THAICOM PUBLIC CO. LTD. (FORMERLY KNOWN AS SHIN SATELLITE PUBLIC CO. LTD.) Respondent(s) (FOR ADMISSION and I.R. and IA No.44372/2019-CONDONATION OF DELAY IN FILING) Date : 29-03-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. K. Radhakrishnan, Sr. Adv. Mr. Mohan Prasad Gupta, Adv. Ms. Anita Sahni, Adv. Manan Popli, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Leave granted. Tag with S.L.P. (C) No. 6420 of 2009. (R. NATARAJAN) (RENU DIWAN) COURT MASTER (SH) ASSISTANT REGISTRAR

ITEM NO.72 REGISTRAR COURT. 1 SECTION XIV S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR ANIL LAXMAN PANSARE SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 37883/2018 COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS SUMITOMO CORPORATION THROUGH ITS DIRECTOR, Respondent(s) (FOR ADMISSION and I.R. and IA No.160124/2018-CONDONATION OF DELAY IN FILING ) Date : 16-01-2019 This petition was called on for hearing today. For Petitioner(s) Mr. Awadhesh Kumar Singh, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Service is complete on the sole respondent but none has entered appearance. Registry to process the matter for listing before the Hon'ble Court, as per rules. ANIL LAXMAN PANSARE Registrar

(Revised) ITEM NO.18 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(s). 45881/2018 (Arising out of impugned final judgment and order dated 02-05-2018 in ITA No. 523/2018 passed by the High Court Of Delhi At New Delhi) THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-3 Petitioner(s) VERSUS SHANGHAI ELECTRIC GROUP CO. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.185074/2018-CONDONATION OF DELAY IN FILING and IA No.185075/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Date : 11-01-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. A.N.S. Nadkarni, ASG Mr. H. Raghavendra Rao, Adv. Mr. Syed Abdul Haseeb, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Ankul Goyal, Adv. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Leave granted. Tag along with C.A. No. 1368/2016. (R. NATARAJAN) (TAPAN KUMAR CHAKRABORTY) COURT MASTER (SH) ASSISTANT REGISTRAR

ITEM NO.18 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(s). 45881/2018 (Arising out of impugned final judgment and order dated 02-05-2018 in ITA No. 523/2018 passed by the High Court Of Delhi At New Delhi) THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-3 Petitioner(s) VERSUS SHANGHAI ELECTRIC GROUP CO. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.185074/2018-CONDONATION OF DELAY IN FILING and IA No.185075/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ) Date : 11-01-2019 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE VINEET SARAN For Petitioner(s) Mr. A.N.S. Nadkarni, ASG Mr. H. Raghavendra Rao, Adv. Mr. Debashish Bharuka, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Ankul Goyal, Adv. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Leave granted. Tag along with C.A. No. 1368/2016. (R. NATARAJAN) (TAPAN KUMAR CHAKRABORTY) COURT MASTER (SH) ASSISTANT REGISTRAR

ITEM NO.17 COURT NO.9 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). 42788/2018 (Arising out of impugned final judgment and order dated 18-05-2018 in ITA No. 482/2018 passed by the High Court Of Delhi At New Delhi) THE COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS SHANGHAI ELECTRIC GROUP CO. LTD. Respondent(s) (FOR ADMISSION and I.R. and IA No.176443/2018-CONDONATION OF DELAY IN FILING and IA No.176444/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 14-12-2018 This petition was called on for hearing today. CORAM : HON'BLE DR. JUSTICE D.Y. CHANDRACHUD HON'BLE MR. JUSTICE M.R. SHAH For Petitioner(s) Mr. Vikramjit Banerjee, ASG Ms. Anita Sahani, Adv. Mr. Arijit Prasad, Adv. Mr. Abhishek, Adv. Mr. A.N. Singh, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Amit Shrivastava, Adv. UPON hearing the counsel the Court made the following O R D E R Issue notice. Tag with C.A. No. 1368/2016. Pleadings are allowed to be completed in the meantime. (MANISH SETHI) (SAROJ KUMARI GAUR) COURT MASTER (SH) BRANCH OFFICER

ITEM NO.12 COURT NO.13 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). 37883/2018 (Arising out of impugned final judgment and order dated 16-02-2018 in ITA No. 185/2018 passed by the High Court Of Delhi At New Delhi) COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS SUMITOMO CORPORATION THROUGH ITS DIRECTOR, Respondent(s) (FOR ADMISSION and I.R. and IA No.160124/2018-CONDONATION OF DELAY IN FILING ) Date : 26-11-2018 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE ASHOK BHUSHAN For Petitioner(s) Mr. A.N.S. Nadkarni, ASG Mr. S.A. Haseeb, Adv. Mr. Debashish Bharukha, Adv. Mrs. Anil Katiya, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Learned counsel for the petitioner submits that the issue raised in this Special Leave Petition is similar to the issue involved in Review Petition No. 3549 of 2015 arising out of S.L.P. (C) No. 19871/2015 which Review Petition was allowed on 02.02.2017 and S.L.P. (C) No. 19871/2015 was ordered to be tagged with SLP(C) No. 6420/2009. In terms of the above order dated 02.02.2016, issue notice on the application for condonation of delay as well as on the Special Leave Petition. (DEEPAK SINGH) (ANITA RANI AHUJA) COURT MASTER (SH) COURT MASTER (NSH)

ITEM NO.19 COURT NO.14 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).37883/2018 (Arising out of impugned final judgment and order dated 16-02-2018 in ITA No.185/2018 passed by the High Court Of Delhi at New Delhi) COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS SUMITOMO CORPORATION THROUGH ITS DIRECTOR, Respondent(s) (With appln for c/delay in filing SLP) Date : 19-11-2018 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ASHOK BHUSHAN HON'BLE MR. JUSTICE AJAY RASTOGI For Petitioner(s) Mr. Devashish Bharuka,Adv. Mr. S.A.Haseeb,Adv. Ms. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R As prayed, list on 26.11.2018. (B.Parvathi) (Anita Rani Ahuja) Court Master Branch Officer

ITEM NO.28 COURT NO.12 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). 38324/2018 (Arising out of impugned final judgment and order dated 28-05-2018 in ITA No. 649/2018 passed by the High Court Of Delhi At New Delhi) COMMISSIONER OF INCOME TAX NEW DELHI Petitioner(s) VERSUS MASTERCARD INTERNATIONAL INC. Respondent(s) (FOR ADMISSION and I.R. and IA No.151848/2018-CONDONATION OF DELAY IN FILING) Date : 12-11-2018 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE NAVIN SINHA For Petitioner(s) Mr. Tushar Mehta, SG Mr. S.S. Shamshery, Adv. Mr. D.L. Chidananda, Adv. Ms. Niranjana Singh, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Salil Kapoor, Adv. Mr. Sumit Lalchandani, Adv. Ms. Ananya Kapoor, Adv. Mr. Praveen Swarup, AOR UPON hearing the counsel the Court made the following O R D E R Delay condoned. Tag along with Civil Appeal No. 1355/2016. (MANAV SHARMA) (TAPAN KUMAR CHAKRABORTY) COURT MASTER (SH) ASST. REGISTRAR

ITEM NO.37 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.36166/2018 (Arising out of impugned final judgment and order dated 11-04-2018 in ITA No. 431/2018 passed by the High Court of Delhi at New Delhi) THE COMMISSIONER OF INCOME TAX INTERNATIONAL Petitioner(s) TAXATION 3 VERSUS THAICOM PUBLIC CO. LTD. Respondent(s) (With appln.(s) for c/delay in filing SLP and prayer for interim relief) Date : 22-10-2018 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE S. ABDUL NAZEER For Petitioner(s) Mr. Rupesh Kumar, Adv. Mr. D.L. Chidanand, 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 Delay condoned. Leave granted. Tag with Civil Appeal No.1248 of 2016. (Chetan Kumar) (Tapan Kumar Chakraborty) A.R.-cum-P.S. Court Master

ITEM NO.24 COURT NO.11 SECTION S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Diary No(s). 25334/2017 (Arising out of impugned final judgment and order dated 03-02-2017 in ITA No. 882/2016 passed by the High Court Of Delhi At New Delhi) COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) 2Petitioner(s) VERSUS NATIONAL PETROLEUM CONSTRUCTION CO. Respondent(s) (FOR ADMISSION and I.R. and IA No.91875/2017-CONDONATION OF DELAY IN FILING) Date : 03-10-2017 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE SANJAY KISHAN KAUL For Petitioner(s) Mr. T.C.Sharma, Adv. Mr. Manish Puskarna, Adv. Ms. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Tag with Civil Appeal No. 7325 of 2016. (SHASHI SAREEN) (SAROJ KUMARI GAUR) AR CUM PS BRANCH OFFICER

ITEM NO.27 COURT NO.7 SECTION 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) …..Diary No(s). 15427/2017 (Arising out of impugned final judgment and order dated 27-09-2016 in WP No. 183/2012 passed by the High Court Of Calcutta) INCOME TAX SETTLEMENT COMMISSION ADDITIONAL BENCH & ORS. Petitioner(s) VERSUS M/S OUTOTEC GMBH Respondent(s) (FOR ADMISSION and I.R. and IA No.49697/2017-CONDONATION OF DELAY IN FILING and IA No.49698/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 14-07-2017 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Petitioner(s) Mr. P.S. Narsimha, ASG Mr. Arijit Prasad, Adv. Mr. Swarupama Chaturvedi, Adv. Ms. Anil Katiyar, AOR For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Leave granted. Tag with C.A. No. 7325 of 2016 and other connected matters. (ASHWANI KUMAR) (MALA KUMARI SHARMA) COURT MASTER COURT MASTER

SECTION XVII MATTER FOR :3.03.2017 COURT NO. 4 ITEM NO. 11 IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 12362 OF 2016 WITH CIVIL APPEAL DIARY NOS. 30264 AND 30263 OF 2016 Sesa Sterlite Ltd. ...Appellant VERSUS Odisha Electricity Regulatory Commission & Ors. ...Respondents OFFICE REPORT Civil Appeal No. 12362 of 2016 The Appeal was listed before the Hon'ble Court on 10 th February, 2017, when the Court was pleased to pass the following Order: “Perused the letter circulated by the learned counsel for the respondent No.2. List the matter after one week along with Civil Appeal (Diary) Nos.30263 and 30264 of 2016” Civil Appeal Diary Nos. 30264 and 30263 of 2016 The Appeals were listed before the Hon'ble Court on 6.1.2017, when the Court was pleased to pass the following order: “Three weeks' time is granted to enable the appellant to controvert the statements made in the counter affidavit filed by the respondent no. 2- Grid Corportation of Odisha Limited. List the matters thereafter.” It is submitted that Mr. P. Ramesh Kumar, counsel for the appellant has on 01.02.2017 filed rejoinder affidavit to

counter affidavit filed by Respondent No.2 -Grid corporation of Odisha Limited in Civil Appeal Diary No. 30264 of 2016. (Copy of the same is placed with appeal paper books). The Appeals were lastly listed before the Hon'ble Court on 3.2.2017, when the Court was pleased to pass the following order: “Perused the letter. Post the matters after three weeks.” It is submitted that Mr. Raj Kumar Mehta, counsel for the Respondent No. 2 has on 01.03.2017 filed reply affidavit in CAD 30264 of 2016 to Rejoinder affidavit filed on 01.02.2017 by Mr. P. Ramesh Kumar, Counsel for the appellant (Copy of the same circulated herewith). The matters above-mentioned are listed before the Hon'ble Court with this office report. DATED THIS THE 02ND DAY OF MARCH, 2017. ASSISTANT REGISTRAR Copy to : Mr. P.R. Kumar , Advocate. Mr. Raj Kumar, Mehta, Advocate. Mr. Rutwik Panda, Advocate. ASSISTANT REGISTRAR

ITEM NO.801 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS IA Nos. 5-6/2017 in Civil Appeal No(s). 576-577/2012 DIRECTOR OF INCOME TAX Appellant(s) VERSUS ASIA SATELLITE TELECOMMUNIATION Respondent(s) (for intervention) Date : 19/01/2017 These applications were mentioned today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE DR. JUSTICE D.Y. CHANDRACHUD For Applicant(s) Mr. Ashok Mathur, Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Taken on Board. Prayer to withdraw the intervention applications is allowed. (Renuka Sadana) (Parveen Kumar) Assistant Registrar AR-cum-PS

ITEM NO.801 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSIA Nos. 5-6/2017 in Civil Appeal No(s). 576-577/2012DIRECTOR OF INCOME TAX Appellant(s) VERSUSASIA SATELLITE TELECOMMUNIATION Respondent(s)(for intervention)Date : 19/01/2017 These applications were mentioned today.CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE DR. JUSTICE D.Y. CHANDRACHUDFor Applicant(s) Mr. Ashok Mathur, Adv.For Respondent(s) UPON hearing the counsel the Court made the following O R D E RTaken on Board.Prayer to withdraw the intervention applications isallowed. (Renuka Sadana) (Parveen Kumar)Assistant Registrar AR-cum-PS

ITEM NO.25 COURT NO.11 SECTION IIIA 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)....../2016 (CC No(s). 14313/2016) (Arising out of impugned final judgment and order dated 16/04/2015 in ITA No. 1639/2013 passed by the High Court Of Bombay) COMMISSIONER OF INCOME TAX (IT) - I, MUMBAI Petitioner(s) VERSUS M/S. SUMITOMO MITSUI BANKING CORPORATION Respondent(s) (With appln. (s) for c/delay in filing SLP and c/delay in refiling SLP, exemption from filing certified copy of the impugned order and office report) Date : 05/08/2016 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE SHIVA KIRTI SINGH HON'BLE MRS. JUSTICE R. BANUMATHI For Petitioner(s) Mr. Atmaram S. Nadkarni,ASG Ms. Swarupama Chaturvedi,Adv. Ms. Sunita R. Singh,Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Exemption from filing certified copy of the impugned order is allowed. Delay condoned. Leave granted. Tag with C.A. Nos.1291-94/2016 @ SLP(C)No.7715-18/2014. (Madhu Bala) (Madhu Narula) Court Master Court Master

SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL NO...CC No. 14313 of 2016 WITH INTERLOCUTORY APPLICATION NO. 1 & 2 (Application for condonation of delay in filing  & re­filing Special Leave Petition) THE COMMISSIONER OF INCOME TAX (IT)­I  ...PETITIONER VERSUS M/S SUMITOMO MITSUI BANKING CORPORATION ...RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above­mentioned is filed against the final Judgment and Order dated 16 th  April, 2015 of the High Court of Judicature at Bombay in ITA No. 1639 of 2013 and is barred by time by 233 days. The counsel for the Petitioner has filed Application for condonation of delay in filing Special Leave Peitition.  Counsel for the petitioner has also filed application for condonation of delay in re­filing the Special Leave Petition(s) after curing the defects which is barred by time by 82 days.  It is further submitted for information of the Hon'ble Court that  Civil Appeal Nos. 1291­94 of 2016 @ SLP No. 7715­18 of 2014 entitled “DILAWAR ETC. ETC. vs STATE OF HARYANA & ORS. ETC.” arising from similar issue which was listed before the Hon'ble Court on 12 th  February, 2016 with group of matters when the Hon'ble Court has granted leave. (Copy of the Order dated 12 th  February, 2016 is enclosed herewith for reference).  The matter alongwith applications above­mentioned is listed before the Hon'ble Court with this Office Report.                 DATED THIS THE 2ND DAY OF AUGUST 2016.    ASSISTANT REGISTRAR COPY TO: Mrs. Anil Katiyar, Advocate PB4       ASSISTANT REGISTRAR

ITEM NO.25 COURT NO.11 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (C)....../2016(CC No(s). 14313/2016)(Arising out of impugned final judgment and order dated 16/04/2015in ITA No. 1639/2013 passed by the High Court Of Bombay)COMMISSIONER OF INCOME TAX (IT) - I, MUMBAI Petitioner(s) VERSUSM/S. SUMITOMO MITSUI BANKING CORPORATION Respondent(s)(With appln. (s) for c/delay in filing SLP and c/delay in refiling SLP, exemption from filing certified copy of the impugned order andoffice report)Date : 05/08/2016 This petition was called on for hearing today.CORAM : HON'BLE MR. JUSTICE SHIVA KIRTI SINGH HON'BLE MRS. JUSTICE R. BANUMATHIFor Petitioner(s) Mr. Atmaram S. Nadkarni,ASGMs. Swarupama Chaturvedi,Adv.Ms. Sunita R. Singh,Adv.Mrs. Anil Katiyar,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E RExemption from filing certified copy of theimpugned order is allowed.Delay condoned.Leave granted.Tag with C.A. Nos.1291-94/2016 @SLP(C)No.7715-18/2014. (Madhu Bala) (Madhu Narula) Court Master Court Master

â ITEM NO.13 COURT NO.1 SECTION XIV 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). 8387/2016 (Arising out of impugned final judgment and order dated 10/09/2015 in RSA No. 309/2015 passed by the High Court Of Delhi At New Delhi) RAMESHWAR DAYAL Petitioner(s) VERSUS UNION OF INDIA AND ORS Respondent(s) (with office report) Date : 13/05/2016 This petition was called on for hearing today. CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MRS. JUSTICE R. BANUMATHI HON'BLE MR. JUSTICE A.M. KHANWILKAR For Petitioner(s) Mr. Anand Mishra, Adv. Mr. Amrendra Kumar Singh, Adv. Dr. (Mrs.) Vipin Gupta,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Heard. We do not see any merit in this special leave petition which is hereby dismissed. (Ashok Raj Singh) (Veena Khera) Court Master Court MasterSignature Not VerifiedDigitally signed byASHOK RAJ SINGHDate: 2016.05.1613:21:20 ISTReason:

ITEM NO.22 COURT NO.2 SECTION IIIA 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................./2016 (CC No.61/2016) (Arising out of impugned final judgment and order dated 08/07/2015 in TA No.1665/2013 passed by the High Court of Bombay) THE DIRECTOR OF INCOME TAX -I, MUMBAI Petitioner(s) VERSUS M/S SUMITOMO MITSUI BANKING COR Respondent(s) (With appln. for c/delay in filing SLP and office report) Date : 11/01/2016 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE SHIVA KIRTI SINGH HON'BLE MR. JUSTICE ADARSH KUMAR GOEL For Petitioner(s) Ms. Swarupama Chaturvedi,Adv. Ms. Hari Priya,Adv. Mr. Jayant Mohan,Adv. Mr. Haris Beeran,Adv. Ms. Saudamini,Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) UPON hearing the counsel the Court made the following O R D E R Delay condoned. Leave granted. Tag with Civil Appeal No.9251/2015. (Sarita Purohit) (Sneh Bala Mehra) Court Master Assistant Registrar

SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL NO...CC 61 OF 2016 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition) DIRECTOR OF INCOME TAX (IT) ­I           ...PETITIONER VERSUS M/S SUMITOMO MITSUI BANKING CORPORATION, BSR & CO.,     ...RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petitions above­mentioned are filed against the interim Judgment and Order dated 8 th July 2015 of the High Court of Judicature at Bombay in ITA No. 1665 of 2013 and is barred by time by 58 days. The Counsel for the Petitioner has filed Application for Condonation of delay in filing Special Leave Petition. It is further submitted for information of the Hon'ble Court that the Special Leave Petition No. 22014 of 2015 @ S.L.P.(C)...CC No. 13393 of 2015 entitled “   DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ­ I DELHI vs G.E. JAPAN LTD.” arising out of similar question of law which was listed before the Hon'ble Court on 3 rd  August 2015, when the Hon'ble Court has directed to issue notice. (Copy of the Order dated 3 rd  August 2015) is enclosed herewith for reference.).  It is  further submitted for information of the Hon'ble Court the Civil Appeal No. 9251 of 2015 @ S.L.P.(C)...CC No. 19575 of 2015 entitled “COMMISSIONER OF INCOME TAX­10, MUMBAI vs M/S. GODREJ AGROVET LTD.” arising out of similar question of law which was listed before the Hon'ble on 2 nd  November 2015, when the Hon'ble Court has granted leave (Copy of Order dated  2 nd  November 2015) is also enclosed herewith for reference.). It is also  submitted for information of the Hon'ble Court that counsel for the petitioner has filed a letter dated 2 nd  January 2016 stating therein that order dated 3 rd October 2012 mentioned at page no. 3 of impugned order is not relevant  as the appeal

is admitted only with regard to the substantial question no. (a) and the said order pertains to question no. (b).  Copy of letter is annexed at page no. 313 of the paper book. The matter alongwith application above­mentined is listed before the Hon'ble Court with this office report.                DATED THIS THE 6TH DAY OF JANUARY 2016 ASSISTANT REGISTRAR COPY TO: Mrs. Anil Katiyar, Advocate               ASSISTANT REGISTRAR PB4

Item No.16 1 REGISTRAR COURT. 2 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR MR. M K HANJURA Civil Appeal No(s). 576-577/2012 DIRECTOR OF INCOME TAX Appellant(s) VERSUS ASIA SATELLITE TELECOMMUNIATION Respondent(s) WITH C.A. No. 169/2013 C.A. No. 796/2013 C.A. No. 1298/2013 C.A. No. 2200/2013 C.A. No. 4142/2013 (With Office Report) Date : 31/08/2015 These appeals were called on for hearing today. For Appellant(s) Mr. B. V. Balaram Das,Adv. Mr. Vikas Bansal,Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. Anish Kapur,Adv. Ms. B. Vijayalakshmi Menon,Adv. Mr. N.Sai Vinod,Adv. Mr. Nikhil Nayyar,Adv. UPON hearing the counsel the Court made the following O R D E R C.A. Nos. 576-577/2012 The office report indicates that the Ld. Counsel for parties have failed to file the statement of case within the period stipulated under the rules. Viewed thus, the matter shall be processed for listing before the Hon'ble Court under the rules. if and when the connected one gets ready for listing.

Item No.16 2 C.A. Nos. 169, 796 , 1298 , 2200 and 4142/2013 Ld. Counsel for the appellant shall within a period of four weeks file an application for amendment of the Cause Tile, failing which appropriate orders shall follow on the next date. List again on 5.10.2015. (M K HANJURA) Registrar MG

Listed on :­ 31.08.2015 Court :­ R2 Item No. :­ 16 SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 576­577 OF 2012 WITH CIVIL APPEAL NOS. 169, 796, 1298, 2200 AND 4142 OF 2013 DIRECTOR OF INCOME TAX, DELHI    ....APPELLANT VERSUS ASIA SATELLITE TELECOMMUNICATION CO. LTD.              ….RESPONDENT OFFICE REPORT FOR PRE­FINAL HEARING The office report is prepared as per circular No. F. 41/ Jul./ 2008 dated 17 th December, 2008. CIVIL APPEAL NO. 576­577 OF 2012 A) There is sole respondent and is represented through Counsel. B) Not applicable. C) No application for substitution is pending. D) Counsel for both the parties have not filed Statement of Case so far, time has been expired as per Amended New Rule, 2013 vide order XIX, Rule 32(1)(2), it shall be presumed that the Counsel for both the parties do not desire to lodge Statement of Case in the appeal. E) Not applicable. CIVIL APPEAL NOS. 169, 796, 1298, 2200 AND 4142 OF 2013 It is submitted that there is sole respondents in all the matters above mentioned and is represented through counsel. It is further submitted that Mr. Nikhil Nayyar, Advocate has filed Caveat Vakalatnama on behalf of Respondent i.e., Thaicom Public Company Ltd. Instead of Shin Satellite Public Co. Ltd. but Application for Amendment of Cause Title has not been filed. The matters above­mentioned are listing before the Ld. Registrar's Court for orders. DATED THIS THE 28TH DAY OF AUGUST, 2015. ASSISTANT  REGISTRAR Copy to: Mrs. Anil Katiyar, Advocate Mr. B. V. Balram Das, Advocate  Mr. B. V. Menon, Advocate  Mr. Nikhil Nayyar, Advocate ac3       ASSISTANT  REGISTRAR

Ê Item No.16 1 REGISTRAR COURT. 2 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR MR. M K HANJURA Civil Appeal No(s). 576-577/2012 DIRECTOR OF INCOME TAX Appellant(s) VERSUS ASIA SATELLITE TELECOMMUNIATION Respondent(s) WITH C.A. No. 169/2013 C.A. No. 796/2013 C.A. No. 1298/2013 C.A. No. 2200/2013 C.A. No. 4142/2013 (With Office Report) Date : 31/08/2015 These appeals were called on for hearing today. For Appellant(s) Mr. B. V. Balaram Das,Adv. Mr. Vikas Bansal,Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. Anish Kapur,Adv. Ms. B. Vijayalakshmi Menon,Adv. Mr. N.Sai Vinod,Adv. Mr. Nikhil Nayyar,Adv. UPON hearing the counsel the Court made the following O R D E R C.A. Nos. 576-577/2012 The office report indicates that the Ld. Counsel for partiesSignature Not Verified haveDigitally signed byMadhu Grover failed to file the statement of case within the periodDate: 2015.09.01 stipulated16:35:50 SCTReason: under the rules. Viewed thus, the matter shall be processed for listing before the Hon'ble Court under the rules. if and when the connected one gets ready for listing.Item No.16 2C.A. Nos. 169,796, 1298,2200 and 4142/2013

Ld. Counsel for the appellant shall within a period of fourweeks file an application for amendment of the Cause Tile, failingwhich appropriate orders shall follow on the next date. List again on 5.10.2015. (M K HANJURA) RegistrarMG

ITEM NO.7 COURT NO.14 SECTION IIIA 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)......CC No(s). 14761/2015 (Arising out of impugned final judgment and order dated 12/01/2015 in ITA No. 402/2014 passed by the High Court of Delhi at New Delhi) DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION NEW DELHI Petitioner(s) VERSUS GE ENERGY PARTS INC Respondent(s) (with appln. (s) for c/delay in filing SLP and office report) Date : 21/08/2015 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. Neeraj Kishan Kaul,ASG Mr. Bhuvan Mishra,Adv. Mr. Arijit Prasad,Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. Sachit Jolly,Adv. Ms. Vijayalakshmi Menon,Adv. UPON hearing the counsel the Court made the following O R D E R List the matter on 11.09.2015 when similar matters are coming on board. (Ashwani Thakur) (Renu Diwan ) COURT MASTER COURT MASTER *Mr. Sachit Jolly, learned counsel for the respondent provided one similar matter i.e. SLP(c) No. ….CC14238 of 2015.

SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL NO...CC 14958 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition) DIRECTOR OF INCOME TAX INTERNATIONAL  TAXATION I, NEW DELHI ...PETITIONER VERSUS G. E. JAPAN LTD. ...RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above­mentioned is filed against the final Judgment and Order dated 12 th  January, 2015 of the High Court of Delhi at New Delhi in ITA No. 389 of 2014 and is barred by time by 93 days. The Counsel for the Petitioner has filed Application for Condonation of delay in filing Special Leave Petition.    It is further submitted for the information of the Hon'ble Court that instant matter has been tagged with CC No. 14226 of 2015  entitled “DIRECTOR OF INCOME TAX INTERNATIONAL  TAXATION, NEW DELHI VS GE NUOVO PIGNONE S.P.A ” as both are arising from common Order. It is further submitted that Counsel for the petitioner has filed a letter dated 9 th  August, 2015 stating therein that required referred Judgment mentioned in the impugned Judgment is reported Judgment and if required will be produced at the time of hearing.  Copy of the Letter dated 9 th  August, 2015 is annexed at page no. 1288 of the paper books. The matter alongwith application above­mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 18TH DAY OF AUGUST, 2015.           ASSISTANT REGISTRAR COPY TO: Mrs. Anil Katiyar, Advocate           ASSISTANT REGISTRAR rm4

SECTION IIIA       IN THE SUPREME COURT OF INDIA  CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NO...CC 14761 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition) DIRECTOR OF INCOME TAX, INTERNATIONAL  TAXATION ....PETITIONER VERSUS GE ENERGY PARTS INC                      ....RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above-mentioned is filed against the final judgment and order dated 12 th January, 2015 of the High Court of Delhi at New Delhi in I.T.A. No. 402 of 2014 and is barred by time by 95 days. The counsel for the petitioner has filed applications for condonation of delay in filing Special Leave Petition. It is further submitted for the information of the Hon'ble Court that the Special Leave Petition No. 20746 of 2015 @ Special Leave Petition No...CC 12889 of 2015 entitled “ DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION, NEW DELHI vs GE NUOVO PIGNONE S.P.A. ” arising out of common order which was listed before the Hon'ble Court on 20 th July, 2015, when the Hon'ble Court has disposed of the same. (Copy of order dated 20 th July, 2015 is enclosed herewith for reference). It is further submitted for the information of the Hon'ble Court that the Special Leave Petition No. 19881 of 2015 @ Special Leave Petition No...CC 12609 of 2015 entitled “ DIRECTOR COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-I vs G.E. NUOVO PIGNONE SPA ” arising out of common order which was listed before the Hon'ble Court on 13 th July, 2015, when the Hon'ble Court has dismissed the same. (Copy of order dated 13 th July, 2015 is enclosed herewith for reference). The matter alongwith application above-mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 17TH DAY OF AUGUST, 2015. ASSISTANT REGISTRAR Copy to:- Mrs. Anil Katiyar, Advocate ASSISTANT REGISTRAR ac3

ö ITEM NO.7 COURT NO.14 SECTION IIIA 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)......CC No(s). 14761/2015 (Arising out of impugned final judgment and order dated 12/01/2015 in ITA No. 402/2014 passed by the High Court of Delhi at New Delhi) DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION NEW DELHI Petitioner(s) VERSUS GE ENERGY PARTS INC Respondent(s) (with appln. (s) for c/delay in filing SLP and office report) Date : 21/08/2015 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. Neeraj Kishan Kaul,ASG Mr. Bhuvan Mishra,Adv. Mr. Arijit Prasad,Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. Sachit Jolly,Adv. Ms. Vijayalakshmi Menon,Adv. UPON hearing the counsel the Court made the following O R D E R List the matter on 11.09.2015 when similar matters are coming on board. (Ashwani Thakur) (Renu Diwan)Signature Not Verified COURT MASTER COURT MASTERDigitally signed byASHWANI KUMARDate: 2015.08.24 *Mr. Sachit Jolly, learned counsel for the respondent provided one10:53:55 ISTReason: similar matter i.e. SLP(c) No. ....CC14238 of 2015.

Listed on 10.8.2015 Court No. 5 Item No. 46 SECTION XII IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITIONS FOR SPECIAL LEAVE TO APPEAL(CIVIL) NOS. 20971 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 3 (Application for permission to file additional documents) Board of Trustees of V O Chidambaranar Port Trust ...Petitioner versus PSA SICAL Terminal Ltd. ...Respondents OFFICE REPORT The matter above mentioned was listed before the Hon'ble Court on 3 rd August, 2015, when the Court was pleased to pass the following order:- “ It is submitted by Dr. Abhishek Manu Singhvi, learned senior counsel appearing for the respondent that the order passed by the learned Single Judge of the High Court of Madras is appealable under Section 37 of the Arbitration and Conciliation Act, 1996. Per contra, Mr. Parag P. Tripathi, learned senior counsel would submit that no appeal would lie in view of the language employed under Section 37(1)(b) of the 1996 Act. Let the matter be listed on 10th August, 2015. It is very fairly submitted by Dr. Singhvi, learned senior counsel that he will not take any steps to affect the order dated 27th July, 2015, passed by this Court till the next date of hearing. “ It is submitted that Mr. Manish K. Bisnoi, Counsel for the Petitioner has on 4 th August, 2015 filed an application for permission to file Additional Documents with Annexure - A, which is registered as Interlocutory Application No. 3, and copy of the same is circulated herewith. ...2/-

-2- The matter above mentioned is listed before the Hon'ble Court with this office report. Dated this, the 7 th day of August, 2015. ASSISTANT REGISTRAR COPY TO: 1. Mr. Manish K. Bishnoi, Advocate 2. Mr. Dheeraj Nair, Advocate ASSISTANT REGISTRAR vk

ITEM NO.8 COURT NO.13 SECTION IIIA 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)...... CC No. 13393/2015 (Arising out of impugned final judgment and order dated 12/01/2015 in ITA No. 389/2014 passed by the High Court Of Delhi At New Delhi) DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION - I DELHI Petitioner(s) VERSUS G.E. JAPAN LTD. Respondent(s) (With appln(s) for c/delay in filing SLP and office report) Date : 03/08/2015 This application was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. Mukul Rohatgi, AG. Ms. Anita Sahani, Adv. Mr. Rajeev Sharma, Adv. Mr. A. Pradhan, Adv. Mrs. Anil Katiyar, Adv. For Respondent(s) Mr. Sachit Jolly, Adv. Ms. Vijayalakshmi Menon, Adv. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. The matter to be heard along with SLP (C)Nos. 7715-7718 of 2014. (Nidhi Ahuja) (Suman Jain) COURT MASTER COURT MASTER

SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL NO...CC 13393 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition) DIRECTOR OF INCOME TAX INTERNATIONAL  TAXATION – I, DELHI ...PETITIONER VERSUS G.E. JAPAN LTD. ...RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above­mentioned is filed against the final Judgment and Order dated 12 th  January, 2015 of the High Court of Delhi at New Delhi in ITA No. 389 of 2014 and is barred by time by 78 days. The Counsel for the Petitioner has filed Application for Condonation of delay in filing Special Leave Petition.  It is further submitted for the information of the Hon'ble Court that SLP(C) No. 20746 of 2015 @CC No. 12889 of 2015  entitled “DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION, NEW DELHI vs GE NUOVO PIGNONE S.P.A.” arising from common Order which was listed before the Hon'ble Court on 20 th  July, 2015 when the Hon'ble Court has disposed of the same. (Copy of the Order dated 20 th  July, 2015 is enclosed herewith for reference.)  It is further submitted for the information of the Hon'ble Court that SLP(C) No. 19881 of 2015 @CC No. 12609 of 2015  entitled “DIRECTOR COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION­I vs G.E. NUOVO PIGNONE SPA” arising from common Order which was listed before the Hon'ble Court on 13 th  July, 2015 when the Hon'ble Court has dismissed the same. (Copy of the Order dated 13 th  July, 2015 is enclosed herewith for reference.)  The matter alongwith application above­mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 24TH DAY OF JULY, 2015.           ASSISTANT REGISTRAR COPY TO: Mrs. Anil Katiyar, Advocate           ASSISTANT REGISTRAR rm4

F ITEM NO.8 COURT NO.13 SECTION IIIA 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)...... CC No. 13393/2015 (Arising out of impugned final judgment and order dated 12/01/2015 in ITA No. 389/2014 passed by the High Court Of Delhi At New Delhi) DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION - I DELHI Petitioner(s) VERSUS G.E. JAPAN LTD. Respondent(s) (With appln(s) for c/delay in filing SLP and office report) Date : 03/08/2015 This application was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. Mukul Rohatgi, AG. Ms. Anita Sahani, Adv. Mr. Rajeev Sharma, Adv. Mr. A. Pradhan, Adv. Mrs. Anil Katiyar, Adv. For Respondent(s) Mr. Sachit Jolly, Adv. Ms. Vijayalakshmi Menon, Adv. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Issue notice. The matter to be heard along with SLP (C)Nos. 7715-7718 of 2014.Signature Not VerifiedDigitally signed bySuman WadhwaDate: 2015.08.04 (Nidhi Ahuja) (Suman Jain)17:37:53 ISTReason: COURT MASTER COURT MASTER

ITEM NO.96 REGISTRAR COURT. 2 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR MR. SURAJIT DEY Civil Appeal No(s). 578-585/2012 DIRECTOR OF I.T (INTERNATIONAL TXN) Appellant(s) VERSUS ASIA SATELLITE TELECOMMUNICATIONS CO.LTD Respondent(s) WITH C.A. No. 586-593/2012 (With C.A. No. 169/2013 (With Office Report) C.A. No. 1298/2013 (With Office Report) Date : 31/07/2015 These appeals were called on for hearing today. For Appellant(s) Mr. B. V. Balaram Das,Adv. Mr. Pabitra Kumar Biswal, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. Anish Kapur, Adv. Ms. B. Vijayalakshmi Menon,Adv. Mr. Nikhil Nayyar,Adv. UPON hearing the counsel the Court made the following O R D E R C.A. Nos. 578-585/2012 and 1298/2013 The Ld. Counsel for the appellant in both the matter has filed the Statement of Case. Despite notice dated 06.09.2013 of this Registry, the learned counsel for the respondent failed to file the Statement of Case.

- 2 - C.A. Nos. 586-593 of 2012 Despite notice dated 06.09.2013 of this Registry, the learned counsel for the parties failed to file the Statement of Case. List the matters before the Hon'ble Court as per Rules. (SURAJIT DEY) Registrar RM

Listed on :­ 31.07.2015 Court :­ R­2 Item No. :­ 96 SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 578­585 AND 586­593 OF 2012, 169 AND 1293 OF 2013 DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION)    ....APPELLANT VERSUS ASIA SATELLITE TELECOMMUNICATIONS CO. LTD.                 ….RESPONDENT OFFICE REPORT FOR PRE­FINAL HEARING CIVIL APPEAL NOS. 578­585 OF 2012, 169 AND 1293 OF 2013 The office report is prepared as per circular No. F. 41/ Jul./ 2008 dated 17 th  December, 2008. A) There is sole respondent and is represented through Counsel. B) Service is complete. C) No application for substitution is pending. D) Counsel for the appellant has filed Statement of Case but respondent has not filed Statement of Case so far, time has been expired as per Amended New Rule, 2013 vide order XIX, Rule 32(1)(2), it shall be presumed that the Counsel for Respondent does not desire to lodge Statement of Case in the appeal. E) Not applicable. CIVIL APPEAL NOS. 586­593 OF 2012 A) There is sole respondent and is represented through Counsel. B) Service is complete. C) No application for substitution is pending. D) Counsel for both the parties have not filed Statement of Case so far, time has been expired as per Amended New Rule, 2013 vide order XIX, Rule 32(1)(2), it shall be presumed that the Counsel for both the parties do not desire to lodge Statement of Case in the appeal. E) Not applicable. The matter above­mentioned is ready for pre­final hearing and listed before the Ld. Registrar's Court for orders. DATED THIS THE 30TH DAY OF JULY, 2015. ASSISTANT  REGISTRAR Copy to: Mr. B. V. Balram Das, Advocate ASSISTANT  REGISTRAR ac3

ê ITEM NO.96 REGISTRAR COURT. 2 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR MR. SURAJIT DEY Civil Appeal No(s). 578-585/2012 DIRECTOR OF I.T (INTERNATIONAL TXN) Appellant(s) VERSUS ASIA SATELLITE TELECOMMUNICATIONS CO.LTD Respondent(s) WITH C.A. No. 586-593/2012 (With C.A. No. 169/2013 (With Office Report) C.A. No. 1298/2013 (With Office Report) Date : 31/07/2015 These appeals were called on for hearing today. For Appellant(s) Mr. B. V. Balaram Das,Adv. Mr. Pabitra Kumar Biswal, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. Anish Kapur, Adv. Ms. B. Vijayalakshmi Menon,Adv. Mr. Nikhil Nayyar,Adv. UPON hearing the counsel the Court made the following O R D E R C.A. Nos. 578-585/2012 and 1298/2013 The Ld. Counsel for the appellant in both the matter has filed the Statement of Case. Despite notice dated 06.09.2013 of this Registry, the learned counsel for the respondent failed to file the Statement ofSignature Not Verified Case.Digitally signed byRajni MukhiDate: 2015.08.0315:56:01 SCTReason: - 2 - C.A. Nos. 586-593 of 2012 Despite notice dated 06.09.2013 of this Registry, thelearned counsel for the parties failed to file the Statement ofCase. List the matters before the Hon'ble Court as per Rules.

(SURAJIT DEY) RegistrarRM

ITEM NO.54 COURT NO.13 SECTION IIIA 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)......CC No(s). 12053/2015 (Arising out of impugned final judgment and order dated 12/01/2015 in ITA No. 387/2014 passed by the High Court Of Delhi At New Delhi) DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION Petitioner(s) VERSUS GE JAPAN LTD. Respondent(s) (with appln. (s) for c/delay in filing SLP and office report) WITH S.L.P.(C)...CC No. 12104/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12107/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12128/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12130/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12213/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12497/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12609/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12622/2015 (With appln.(s) for c/delay in filing SLP and Office Report) Date : 13/07/2015 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

-2- For Petitioner(s) Mr. K. Radhakrishnan, Sr. Adv. Mrs. Anita Sahani, Adv. Mr. Rajat Singh, Adv. Mrs. Anil Katiyar,Adv. For Respondent(s) Mr. Sachit Jolly, Adv. Mr. Rahul Satija, Adv. Ms. B. Vijayalakshmi Menon, AoR. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Learned counsel appearing for the respondent has brought to our notice some other special leave petitions raising identical issues which were dismissed by this Court. In view thereof, these special leave petitions are also dismissed. We may only place on record that the High Court has protected the interests of the Revenue by observing that the payer will be regarded an assessee-in-default on failure to discharge the obligation to deduct tax under Section 201 of the Income Tax Act, 1961 and in that case the consequence will be that the interest can be recovered for the said defaulter. (Ashok Raj Singh) (Suman Jain) Court Master Court Master

SECTION IIIA IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (CIVIL)...CC NOS. 12053, 12104, 12107, 12128, 12130, 12213, 12497, 12609, 12622 OF     2015 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition.) THE DIRECTOR OF INCOME TAX – INTERNATIONAL  TAXATION – 1    ...PETITIONER VERSUS GE JAPAN LTD.                           ...RESPONDENT       OFFICE REPORT The matters above mentioned were listed before the Hon'ble Court on 9 th July, 2015, when the Court was pleased to pass the following order: “List the matters on Monday, 13 th July, 2015. Files of SLP (C)Nos. 7715-7718 of 2014 as well as SLP(C)No. 10406 of 2010 (@ SLP CC No. 4563 of 2010) which was dismissed on 29.03.2010, shall be placed before the Court along with these matters on that day.” It is submitted for the information of the Hon'ble Court that pursuant to above-mentioned Court's Order paper-books of SLP (C) 7715-7718 of 2014 and original file of SLP No. 10406 of 2010 arising out of SLP...CC No. 4563 of 2010 (as paper-books have been weeded out) have been placed below for the kind perusal of the Hon'ble Court. It is also submitted for the information of the Hon'bleCourt that Ms.Vijayalaxmi Menon, Advocate has on 9 th July, 2015 filed Vakalatnama on behalf of sole respondent in all the matters. The matters alongwith application above-mentioned are listed before the Hon'ble Court with this office report. DATED THIS THE 11TH DAY OF JULY, 2015. ASSISTANT REGISTRAR Copy to: Mrs. Anil Katiyar, Advocate ASSISTANT REGISTRAR hm2

\230 ITEM NO.54 COURT NO.13 SECTION IIIA 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)......CC No(s). 12053/2015 (Arising out of impugned final judgment and order dated 12/01/2015 in ITA No. 387/2014 passed by the High Court Of Delhi At New Delhi) DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION Petitioner(s) VERSUS GE JAPAN LTD. Respondent(s) (with appln. (s) for c/delay in filing SLP and office report) WITH S.L.P.(C)...CC No. 12104/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12107/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12128/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12130/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12213/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12497/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12609/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12622/2015 (With appln.(s) for c/delay in filing SLP and Office Report) Date : 13/07/2015 These petitions were called on for hearing today. CORAM :Signature Not Verified HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMANDigitally signed by DeepakMansukhaniDate: 2015.07.15 18:01:07 ISTReason: Mr. Ashok Raj Singhused the digital signature cardof Mr. Deepak Mansukhani,Court Master -2-For Petitioner(s) Mr. K. Radhakrishnan, Sr. Adv. Mrs. Anita Sahani, Adv. Mr. Rajat Singh, Adv. Mrs. Anil Katiyar,Adv.For Respondent(s) Mr. Sachit Jolly, Adv.

Mr. Rahul Satija, Adv. Ms. B. Vijayalakshmi Menon, AoR. UPON hearing the counsel the Court made the following O R D E R Delay condoned. Learned counsel appearing for the respondent has brought toour notice some other special leave petitions raising identicalissues which were dismissed by this Court. In view thereof, thesespecial leave petitions are also dismissed. We may only place on record that the High Court has protectedthe interests of the Revenue by observing that the payer will beregarded an assessee-in-default on failure to discharge theobligation to deduct tax under Section 201 of the Income Tax Act,1961 and in that case the consequence will be that the interest canbe recovered for the said defaulter. (Ashok Raj Singh) (Suman Jain) Court Master Court Master

SLP CC No. 12053/2015 etc. 1 ITEM NO.4+43 COURT NO.13 SECTION IIIA 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)...... CC No. 12053/2015 (Arising out of impugned final judgment and order dated 12/01/2015 in ITA No. 387/2014 passed by the High Court Of Delhi At New Delhi) DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION Petitioner(s) VERSUS GE JAPAN LTD. Respondent(s) (With appln. (s) for c/delay in filing SLP and office report) WITH S.L.P.(C)...CC No. 12104/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12107/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12128/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12130/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12213/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12497/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12609/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12622/2015 (With appln.(s) for c/delay in filing SLP and Office Report) Date : 09/07/2015 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN For Petitioner(s) Mr. K. Radhakrishnan, Sr. Adv. Ms. Anita Sahani, Adv. Mr. Rajat Singh, Adv.

SLP CC No. 12053/2015 etc. 2 Mrs. Anil Katiyar, Adv. For Respondent(s) Mr. Sachit Jolly, Adv. Mr. Rahul Sateeja, Adv. Ms. Vijayalakshmi Menon, Adv. UPON hearing the counsel the Court made the following O R D E R List the matters on Monday, 13 th July, 2015. Files of SLP (C)Nos. 7715-7718 of 2014 as well as SLP (C)No. 10406 of 2010 (@ SLP CC No. 4563 of 2010) which was dismissed on 29.03.2010, shall be placed before the Court along with these matters on that day. (Nidhi Ahuja) (Suman Jain) COURT MASTER COURT MASTER

SECTION IIIA       IN THE SUPREME COURT OF INDIA  CIVIL APPEALATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NO... CC 12104 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition) DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION­1 ….PETITIONER VERSUS G.E. ENGINE SERVICES DISTRIBUTION LLC ....RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above-mentioned is filed against the final judgment and order dated 12th January, 2015 of the High Court of Delhi at New Delhi in I.T.A. No. 365 of 2014 and is barred by time by 38 days. The Counsel for the petitioner has filed application for condonation of delay filing in Special Leave Petition. It is further submitted for the information of the Hon'ble Court that the instant matter has been tagged with Special Leave Petition (C) No... CC No. 12053 of 2015 entitled “DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION vs GE JAPAN LTD. ” as both are arising from arising order . The matter alongwith application above-mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 29TH DAY OF JUNE, 2015. ASSISTANT REGISTRAR Copy to:- Mrs. Anil Katiyar, Advocate ASSISTANT REGISTRAR ac3

SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL NO...CC 12128 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition) DIRECTOR OF INCOME TAX INTERNATIONAL  TAXATION­1      ...PETITIONER VERSUS G.E. ENGINE SERVICES DISTRIBUTION LLC ...RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above­mentioned is filed against the Judgment and Order dated 12 th  January, 2015 of the High Court of Delhi at New Delhi in ITA No. 367 of 2014 and is barred by time by 45 days.  The Counsel for the Petitioner has filed Application for Condonation of delay in filing Special Leave Petition.  It is further submitted for the information of the Hon'ble Court that  instant matter has been tagged with CC No. 12053 of 2015 entitled  “DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION vs GE JAPAN LTD.”  as both are arising from common Order. It is further submitted for the information of the Hon'ble Court that Counsel for the petitioner has filed a letter stating therin that Order dated 30 th  September, 2010 passed in connected matters therefore, filing of the same may be dispensed with.  Copy of Letter dated 22 nd  June, 2015 is annexed at page no. 1009 of the paper books. The matter alongwith application above­mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 29TH DAY OF JUNE, 2015.           ASSISTANT REGISTRAR COPY TO: Mrs. Anil Katiyar, Advocate           ASSISTANT REGISTRAR rm4

SECTION IIIA       IN THE SUPREME COURT OF INDIA  CIVIL APPEALATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NO... CC 12213 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition) DIRECTOR OF INCOME TAX­1   ....PETITIONER VERSUS GE ENERGY PART INC. ....RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above-mentioned is filed against the final judgment and order dated 12th January, 2015 of the High Court of Delhi at New Delhi in I.T.A. No. 375 of 2014 and is barred by time by 54 days. The Counsel for the petitioner has filed application for condonation of delay filing in Special Leave Petition. It is further submitted for the information of the Hon'ble Court that the instant matter has been tagged with Special Leave Petition (C) No... CC No. 12053 of 2015 entitled “ DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION vs GE JAPAN LTD. ” as both are arising from common order. The matter alongwith application above-mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 29TH DAY OF JUNE, 2015. ASSISTANT REGISTRAR Copy to:- Mrs. Anil Katiyar, Advocate ASSISTANT REGISTRAR ac3

SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL NO...CC 12622 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition) DIRECTOR COMMISSIONER OF INCOME TAX  INTERNATIONALTAXATION­I ...PETITIONER VERSUS M/S. G.E. NUOVO PIGNONE SPA ...RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above­mentioned is filed against the Judgment and Order dated 12 th  January, 2015 of the High Court of Delhi at New Delhi in ITA No. 362 of 2014 and is barred by time by 54 days. The Counsel for the Petitioner has filed Application for Condonation of delay in filing Special Leave Petition.  It is further submitted for the information of the Hon'ble Court that  instant matter has been tagged with CC No. 12053 of 2015 entitled “DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION vs GE JAPAN LTD” as both are arising from common Order. The matter alongwith application above­mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 8TH DAY OF JULY, 2015.           ASSISTANT REGISTRAR COPY TO: Mrs. Anil Katiyar, Advocate           ASSISTANT REGISTRAR rm4

SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL NO...CC 12609 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition) DIRECTOR COMMISSIONER OF INCOME TAX  INTERNATIONALTAXATION­I ...PETITIONER VERSUS M/S. G.E. NUOVO PIGNONE SPA ...RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above­mentioned is filed against the Judgment and Order dated 12 th  January, 2015 of the High Court of Delhi at New Delhi in ITA No. 363 of 2014 and is barred by time by 54 days. The Counsel for the Petitioner has filed Application for Condonation of delay in filing Special Leave Petition.  It is further submitted for the information of the Hon'ble Court that  instant matter has been tagged with CC No. 12053 of 2015 entitled “DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION vs GE JAPAN LTD” as both are arising from common Order. It is further submitted that Counsel for the petitioner has filed a letter dated 6 th  July, 2015 stating therein that the blanks on pages 574 to 596 and underline on some papers does exist in their respective documents provided by the  department which may be ignored.  Copy of the Letter dated 6 th  July, 2015 is annexed at page no. 1290 of the paper books.  The matter alongwith application above­mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 8TH DAY OF JULY, 2015.           ASSISTANT REGISTRAR COPY TO: Mrs. Anil Katiyar, Advocate           ASSISTANT REGISTRAR rm4

SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL NO...CC 12622 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition) DIRECTOR COMMISSIONER OF INCOME TAX  INTERNATIONALTAXATION­I ...PETITIONER VERSUS M/S. G.E. NUOVO PIGNONE SPA ...RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above­mentioned is filed against the Judgment and Order dated 12 th  January, 2015 of the High Court of Delhi at New Delhi in ITA No. 362 of 2014 and is barred by time by 54 days. The Counsel for the Petitioner has filed Application for Condonation of delay in filing Special Leave Petition.  It is further submitted for the information of the Hon'ble Court that  instant matter has been tagged with CC No. 12053 of 2015 entitled “DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION vs GE JAPAN LTD” as both are arising from common Order. The matter alongwith application above­mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 8TH DAY OF JULY, 2015.           ASSISTANT REGISTRAR COPY TO: Mrs. Anil Katiyar, Advocate           ASSISTANT REGISTRAR rm4

SECTION IIIA       IN THE SUPREME COURT OF INDIA  CIVIL APPEALATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NO... CC 12497 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition) DIRECTOR OF INCOME TAX, INTERNATIONAL  TAXATION­I ….PETITIONER VERSUS GE ENERGY PARTS INC.      ....RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above-mentioned is filed against the judgment and order dated 12th January, 2015 of the High Court of Delhi at New Delhi in I.T.A. No. 371 of 2014 and is barred by time by 54 days. The Counsel for the petitioner has filed application for condonation of delay filing in Special Leave Petition. It is further submitted for the information of the Hon'ble Court that the instant matter has been tagged with Special Leave Petition (C) No...CC 12053 of 2015 entitled “DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION vs GE JAPAN LTD. ” as both are arising from common order. The matter alongwith application above-mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 6TH DAY OF JULY, 2015. ASSISTANT REGISTRAR Copy to:- Mrs. Anil Katiyar, Advocate ASSISTANT REGISTRAR ac3

SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL NO...CC 12622 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition) DIRECTOR COMMISSIONER OF INCOME TAX  INTERNATIONALTAXATION­I ...PETITIONER VERSUS M/S. G.E. NUOVO PIGNONE SPA ...RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above­mentioned is filed against the Judgment and Order dated 12 th  January, 2015 of the High Court of Delhi at New Delhi in ITA No. 362 of 2014 and is barred by time by 54 days. The Counsel for the Petitioner has filed Application for Condonation of delay in filing Special Leave Petition.  It is further submitted for the information of the Hon'ble Court that  instant matter has been tagged with CC No. 12053 of 2015 entitled “DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION vs GE JAPAN LTD” as both are arising from common Order. The matter alongwith application above­mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 8TH DAY OF JULY, 2015.           ASSISTANT REGISTRAR COPY TO: Mrs. Anil Katiyar, Advocate           ASSISTANT REGISTRAR rm4

SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL NO...CC 12609 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition) DIRECTOR COMMISSIONER OF INCOME TAX  INTERNATIONALTAXATION­I ...PETITIONER VERSUS M/S. G.E. NUOVO PIGNONE SPA ...RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above­mentioned is filed against the Judgment and Order dated 12 th  January, 2015 of the High Court of Delhi at New Delhi in ITA No. 363 of 2014 and is barred by time by 54 days. The Counsel for the Petitioner has filed Application for Condonation of delay in filing Special Leave Petition.  It is further submitted for the information of the Hon'ble Court that  instant matter has been tagged with CC No. 12053 of 2015 entitled “DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION vs GE JAPAN LTD” as both are arising from common Order. It is further submitted that Counsel for the petitioner has filed a letter dated 6 th  July, 2015 stating therein that the blanks on pages 574 to 596 and underline on some papers does exist in their respective documents provided by the  department which may be ignored.  Copy of the Letter dated 6 th  July, 2015 is annexed at page no. 1290 of the paper books.  The matter alongwith application above­mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 8TH DAY OF JULY, 2015.           ASSISTANT REGISTRAR COPY TO: Mrs. Anil Katiyar, Advocate           ASSISTANT REGISTRAR rm4

SECTION IIIA       IN THE SUPREME COURT OF INDIA  CIVIL APPEALATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NO... CC 12497 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition) DIRECTOR OF INCOME TAX, INTERNATIONAL  TAXATION­I ….PETITIONER VERSUS GE ENERGY PARTS INC.      ....RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above-mentioned is filed against the judgment and order dated 12th January, 2015 of the High Court of Delhi at New Delhi in I.T.A. No. 371 of 2014 and is barred by time by 54 days. The Counsel for the petitioner has filed application for condonation of delay filing in Special Leave Petition. It is further submitted for the information of the Hon'ble Court that the instant matter has been tagged with Special Leave Petition (C) No...CC 12053 of 2015 entitled “DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION vs GE JAPAN LTD. ” as both are arising from common order. The matter alongwith application above-mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 6TH DAY OF JULY, 2015. ASSISTANT REGISTRAR Copy to:- Mrs. Anil Katiyar, Advocate ASSISTANT REGISTRAR ac3

SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL NO...CC 12107 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition) DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION­I            ...PETITIONER VERSUS M/S G.E. JAPAN LTD.              ...RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above­mentioned is filed against the impugned Judgment and Order dated 12 th  January, 2015 of the High Court of Delhi at New Delhi in ITA No. 386 of 2014 and is barred by time by 53 days.  The Counsel for the Petitioner has filed Application for Condonation of delay in filing Special Leave Petition.  It is further submitted for the information of the Hon'ble Court that  instant matter has been tagged with Special Petition Leave (C) No.... CC No. 12053 of 2015 entitled “DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION vs GE JAPAN LTD.” as both are arising from common Order. The matter alongwith application above­mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 27TH DAY OF JUNE, 2015.           ASSISTANT REGISTRAR COPY TO: Ms.  Anil Katiyar , Advocate           ASSISTANT REGISTRAR lg4

SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL NO...CC 12609 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition) DIRECTOR COMMISSIONER OF INCOME TAX  INTERNATIONALTAXATION­I ...PETITIONER VERSUS M/S. G.E. NUOVO PIGNONE SPA ...RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above­mentioned is filed against the Judgment and Order dated 12 th  January, 2015 of the High Court of Delhi at New Delhi in ITA No. 363 of 2014 and is barred by time by 54 days. The Counsel for the Petitioner has filed Application for Condonation of delay in filing Special Leave Petition.  It is further submitted for the information of the Hon'ble Court that  instant matter has been tagged with CC No. 12053 of 2015 entitled “DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION vs GE JAPAN LTD” as both are arising from common Order. It is further submitted that Counsel for the petitioner has filed a letter dated 6 th  July, 2015 stating therein that the blanks on pages 574 to 596 and underline on some papers does exist in their respective documents provided by the  department which may be ignored.  Copy of the Letter dated 6 th  July, 2015 is annexed at page no. 1290 of the paper books.  The matter alongwith application above­mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 8TH DAY OF JULY, 2015.           ASSISTANT REGISTRAR COPY TO: Mrs. Anil Katiyar, Advocate           ASSISTANT REGISTRAR rm4

SECTION IIIA       IN THE SUPREME COURT OF INDIA  CIVIL APPEALATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NO...CC 12053 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition) DIRECTOR OF INCOME TAX,  INTERNATIONAL TAXATION   ....PETITIONER VERSUS GE JAPAN LTD.            ....RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above-mentioned is filed against the final judgment and order dated 12 th January, 2015 of the High Court of New Delhi at Delhi in ITA No. 387 of 2014 and is barred by time by 53 days. The Counsel for the petitioner has filed application for condonation of delay in filing Special Leave Petition. It is further submitted for the information of the Hon'ble Court that Special Leave Petition (C) No. 7715-18 of 2014 entitled “ALCATEL LUCENT USA INC vs DIT-I, INTERNATIONAL TAXATION ” referred to as Annexure P-5 is pending which was listed before the Hon'ble Court on 15 th April, 2014, when the Hon'ble Court has directed to issue notice. Copy of the Order dated 15 th April, 2014 is annexed as Annexure P-5 at Page No. 997-998 of the Paper Books. The matter alongwith application above-mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 29TH DAY OF JUNE, 2015. ASSISTANT REGISTRAR Copy to:- Mrs. Anil Katiyar, Advocate ASSISTANT REGISTRAR ac3

SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL NO...CC 12609 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition) DIRECTOR COMMISSIONER OF INCOME TAX  INTERNATIONALTAXATION­I ...PETITIONER VERSUS M/S. G.E. NUOVO PIGNONE SPA ...RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above­mentioned is filed against the Judgment and Order dated 12 th  January, 2015 of the High Court of Delhi at New Delhi in ITA No. 363 of 2014 and is barred by time by 54 days. The Counsel for the Petitioner has filed Application for Condonation of delay in filing Special Leave Petition.  It is further submitted for the information of the Hon'ble Court that  instant matter has been tagged with CC No. 12053 of 2015 entitled “DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION vs GE JAPAN LTD” as both are arising from common Order. It is further submitted that Counsel for the petitioner has filed a letter dated 6 th  July, 2015 stating therein that the blanks on pages 574 to 596 and underline on some papers does exist in their respective documents provided by the  department which may be ignored.  Copy of the Letter dated 6 th  July, 2015 is annexed at page no. 1290 of the paper books.  The matter alongwith application above­mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 8TH DAY OF JULY, 2015.           ASSISTANT REGISTRAR COPY TO: Mrs. Anil Katiyar, Advocate           ASSISTANT REGISTRAR rm4

SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL NO...CC 12622 OF 2015 WITH INTERLOCUTORY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition) DIRECTOR COMMISSIONER OF INCOME TAX  INTERNATIONALTAXATION­I ...PETITIONER VERSUS M/S. G.E. NUOVO PIGNONE SPA ...RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above­mentioned is filed against the Judgment and Order dated 12 th  January, 2015 of the High Court of Delhi at New Delhi in ITA No. 362 of 2014 and is barred by time by 54 days. The Counsel for the Petitioner has filed Application for Condonation of delay in filing Special Leave Petition.  It is further submitted for the information of the Hon'ble Court that  instant matter has been tagged with CC No. 12053 of 2015 entitled “DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION vs GE JAPAN LTD” as both are arising from common Order. The matter alongwith application above­mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 8TH DAY OF JULY, 2015.           ASSISTANT REGISTRAR COPY TO: Mrs. Anil Katiyar, Advocate           ASSISTANT REGISTRAR rm4

Ì SLP CC No. 12053/2015 etc. 1 ITEM NO.4+43 COURT NO.13 SECTION IIIA 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)...... CC No. 12053/2015 (Arising out of impugned final judgment and order dated 12/01/2015 in ITA No. 387/2014 passed by the High Court Of Delhi At New Delhi) DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION Petitioner(s) VERSUS GE JAPAN LTD. Respondent(s) (With appln. (s) for c/delay in filing SLP and office report) WITH S.L.P.(C)...CC No. 12104/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12107/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12128/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12130/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12213/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12497/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12609/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 12622/2015 (With appln.(s) for c/delay in filing SLP and Office Report) Date : 09/07/2015 This petition was called on for hearing today. CORAM :Signature Not Verified HON'BLE MR. JUSTICE A.K. SIKRIDigitally signed byMeenakshi KohliDate: 2015.07.13 HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN10:05:24 ISTReason: For Petitioner(s) Mr. K. Radhakrishnan, Sr. Adv. Ms. Anita Sahani, Adv. Mr. Rajat Singh, Adv.SLP CC No. 12053/2015 etc. 2 Mrs. Anil Katiyar, Adv.For Respondent(s) Mr. Sachit Jolly, Adv. Mr. Rahul Sateeja, Adv.

Ms. Vijayalakshmi Menon, Adv. UPON hearing the counsel the Court made the following O R D E R List the matters on Monday, 13th July, 2015. Files of SLP (C)Nos. 7715-7718 of 2014 as well as SLP (C)No. 10406 of 2010 (@ SLP CC No. 4563 of 2010) which was dismissed on 29.03.2010, shall be placed before the Court along with these matters on that day. (Nidhi Ahuja) (Suman Jain) COURT MASTER COURT MASTER

1 CORRECTED ITEM NO.22+46 COURT NO.3 SECTION IIIA 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). 886/2015 (Arising out of impugned final judgment and order dated 08/09/2014 in ITA No. 544/2014 passed by the High Court Of Delhi At New Delhi) ALCATEL-LUCENT DEUTSCHLAND AG Petitioner(s) VERSUS ASSISTANT DIRECTOR OF INCOME TAX Respondent(s) (with interim relief and office report) WITH S.L.P.(C)...CC No. 657/2015 (With appln.(s) for c/delay in filing SLP and Office Report) SLP(C) No. 1518-1521/2015 (With Interim Relief and Office Report) SLP(C) No. 998-1002/2015 (With Interim Relief and Office Report) S.L.P.(C)...CC No. 674/2015 (With appln.(s) for c/delay in filing SLP and Office Report) with S.L.P.(C)...CC No. 725/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 732/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C) No. 1170-1171/2015 (With interim relief and Office Report) S.L.P.(C)...CC No. 735/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 742/2015 (With appln.(s) for c/delay in filing SLP and Office Report)

2 S.L.P.(C) No. 1190-1196/2015 (With interim relief and Office Report) S.L.P.(C)...CC No. 748/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C) No. 1221/2015 (With interim relief and Office Report) S.L.P.(C)...CC No. 769/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 832/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C) No. 1360-1365/2015 (With interim relief and Office Report) S.L.P.(C) No. 1385-1390/2015 (With interim relief and Office Report) Date : 19/01/2015 These petitions were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE SHIVA KIRTI SINGH For Petitioner(s) Mr. Aarohi Bhalla, Adv. Ms. Priyanka Sinha, Adv. Mr. Pranav Bhaskar, Adv. For Mr. Ashwarya Sinha, Adv. For Respondent(s) UPON hearing counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP (C) 7715-7718 of 2014. (Jayant Kumar Arora) Sr. P.A. (Sneh Bala Mehra) Assistant Registrar

SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NOS. 1360­1365, 1190­1196, 1385­1390, 1221 & 1170­1171 OF 2015 WITH PETITION FOR SPECIAL LEAVE TO APPEAL (C) NOS...CC 735, 725, 748, 769, 832,      742 & 732 OF 2015 WITH INTERLOCUTARY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition in  SLP(C) Nos...(CC) 735, 725, 769, 748, 832, 742 & 732 OF 2015) ALCATEL­LUCENT ENTERPRISE ...PETITIONER VERSUS ASSISTANT DIRECTOR OF INCOME TAX ...RESPONDENT OFFICE REPORT SLP(C) NOS. 1360­1365 OF 2015 It is submitted for information of the Hon'ble Court that the Special Leave Petitions above­mentioned are filed against the final impugned common Judgment and Order dated 8 th  September, 2014 of the High Court of Delhi at New Delhi in ITA Nos. 545, 549, 550, 551, 555 and 560 of 2014. SLP(C) NOS. 1190­1196 OF 2015 It is submitted for information of the Hon'ble Court that the Special Leave Petitions above­mentioned are filed against the final impugned common Judgment and Order dated 8 th  September, 2014 of the High Court of Delhi at New Delhi in ITA Nos. 547, 552, 553, 554, 556, 558 and 574 of 2014. SLP(C) NOS. 1385­1390 OF 2015 It is submitted for information of the Hon'ble Court that the Special Leave Petitions above­mentioned are filed against the final impugned common Judgment and Order dated 8 th  September, 2014 of the High Court of Delhi at New Delhi in ITA Nos. 562, 565, 569, 571, 580 and 581 of 2014. SLP(C) NO. 1221 OF 2015 It is submitted for information of the Hon'ble Court that the Special Leave Petition above­mentioned is filed against the final impugned common Judgment and Order dated 8 th  September, 2014 of the High Court of Delhi at New Delhi in ITA No. 561 of 2014.

SLP(C) NOS. 1170­1171 OF 2015 It is submitted for information of the Hon'ble Court that the Special Leave Petitions above­mentioned are filed against the final impugned common Judgment and Order dated 8 th  September, 2014 of the High Court of Delhi at New Delhi in ITA No. 567 & 579 of 2014. SLP(C) NO...(CC) 735, 725, 748, 832, 742 & 732 OF 2015 It is submitted for information of the Hon'ble Court that the Special Leave Petitions above­mentioned are filed against the final impugned Judgment and Order dated 8 th September, 2014 of the High Court of Delhi at New Delhi in ITA Nos. 557, 563, 584, 583, 564 & 578 of 2014 respectively and are barred by time by 3 days. The Counsel for the Petitioner has filed applications for condonation of delay in filing Special Leave Petition. It is further submitted for information of the Hon'ble Court that all the matters have been tagged with SLP(C) No. 886 of 2015 as all are arising from common order. SLP(C) NO...(CC) 769 OF 2015 It is submitted for information of the Hon'ble Court that the Special Leave Petition above­mentioned is filed against the final impugned Judgment and Order dated 8 th September, 2014 of the High Court of Delhi at New Delhi in ITA Nos. 570 of 2014 and is barred by time by 3 days. The Counsel for the Petitioner has filed application for condonation of delay in filing Special Leave Petition. It is further submitted for information of the Hon'ble Court that the instant matter has been tagged with SLP(C) No. 886 of 2015 as both are filed between same and are arising from similar issue. The matters alongwith applications above mentioned are listed before the Hon'ble Court with this office report. DATED THIS THE 16TH DAY OF JANUARY, 2015. ASSISTANT REGISTRAR COPY TO: Ms. Aishwarya Sinha, Advocate  ASSISTANT REGISTRAR rm4

SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NOS. 886, 1518­21 &  998­1002 OF 2015 WITH PETITION FOR SPECIAL LEAVE TO APPEAL (C) NOS...CC 657 & 674 OF 2015 WITH INTERLOCUTARY APPLICATION NO. 1 (Application for condonation of delay in filing Special Leave Petition in  SLP(C) Nos...(CC) 657 & 674 of 2015) ALCATEL­LUCENT DEUTSCHLAND AG ...PETITIONER VERSUS THE ASSISSTANT DIRECTOR OF INCOME TAX ...RESPONDENT OFFICE REPORT SLP(C) NO. 886 OF 2015 It is submitted for information of the Hon'ble Court that the Special Leave Petition above­mentioned is filed against the final impugned common Judgment and Order dated 8 th  September, 2014 of the High Court of Delhi at New Delhi in ITA No. 544 of 2014. It is further submitted for information of the Hon'ble Court that the Special Leave Petition Nos. 7715­7718 of 2014  entitiled “ALCATEL LUCENT USA INC vs DIT­I, INTERNATIONAL TAXATION”   arising from similar issue  which was listed before the Hon'ble Court on 15 th  April, 2014, when the Hon'ble Court has directed to issue notice. (Copy of the Order dated 15 th  April, 2014 is enclosed herewith for reference.) It is further submitted for information of the Hon'ble Court that the Civil Appel Nos. 4581­4582 of 2014 @SLP(C) No. 21061­21062 of 2010 entitiled “C.I.T,MUMBAI vs INMARSAT LTD.” referred to on Page B of List of dates which was listed before the Hon'ble Court on 11 th  April, 2014, when the Hon'ble Court has granted leave.(Copy of the Order dated 11 th  April, 2014 is enclosed herewith for reference.) SLP(C) NOS...(CC) 657 & 674 OF 2015 It is submitted for information of the Hon'ble Court that the Special Leave Petitions above­mentioned are filed against the final impugned Judgment and Order dated 8 th September, 2014 of the High Court of Delhi at New Delhi in ITA Nos. 577 & 566 of 2014

and is barred by time by 3 days. The Counsel for the Petitioner has filed application for condonation of delay in filing Special Leave Petition. It is further submitted for information of the Hon'ble Court that the instant matter has been tagged with SLP(C) No. 886 of 2015 as both are arising from common order. SLP(C) NOS. 1518­21 & 998­1002 OF 2015 It is submitted for information of the Hon'ble Court that the Special Leave Petitions above­mentioned are filed against the final impugned Judgment and Order dated 8 th September, 2014 of the High Court of Delhi at New Delhi in ITA Nos. 546, 568, 576, 582, 548, 549, 572 & 575 of 2014. It is further submitted for information of the Hon'ble Court that the instant matter has been tagged with SLP(C) No. 886 of 2015 as both are arising from common order.  The matters alongwith application above mentioned are listed before the Hon'ble Court with this office report. DATED THIS THE 16TH DAY OF JANUARY, 2015. ASSISTANT REGISTRAR COPY TO: Ms. Aishwarya Sinha, Advocate  ASSISTANT REGISTRAR rm4

\202 1 CORRECTED ITEM NO.22+46 COURT NO.3 SECTION IIIA 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). 886/2015 (Arising out of impugned final judgment and order dated 08/09/2014 in ITA No. 544/2014 passed by the High Court Of Delhi At New Delhi) ALCATEL-LUCENT DEUTSCHLAND AG Petitioner(s) VERSUS ASSISTANT DIRECTOR OF INCOME TAX Respondent(s) (with interim relief and office report) WITH S.L.P.(C)...CC No. 657/2015 (With appln.(s) for c/delay in filing SLP and Office Report) SLP(C) No. 1518-1521/2015 (With Interim Relief and Office Report) SLP(C) No. 998-1002/2015 (With Interim Relief and Office Report) S.L.P.(C)...CC No. 674/2015 (With appln.(s) for c/delay in filing SLP and Office Report) with S.L.P.(C)...CC No. 725/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 732/2015 (With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C) No. 1170-1171/2015 (With interim relief and Office Report)Signature Not Verified S.L.P.(C)...CC No. 735/2015Digitally signed by (With appln.(s) for c/delay in filing SLP and Office Report)Jayant Kumar AroraDate: 2015.02.0215:08:57 ISTReason: S.L.P.(C)...CC No. 742/2015 (With appln.(s) for c/delay in filing SLP and Office Report) 2 S.L.P.(C) No. 1190-1196/2015(With interim relief and Office Report) S.L.P.(C)...CC No. 748/2015(With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C) No. 1221/2015

(With interim relief and Office Report) S.L.P.(C)...CC No. 769/2015(With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C)...CC No. 832/2015(With appln.(s) for c/delay in filing SLP and Office Report) S.L.P.(C) No. 1360-1365/2015(With interim relief and Office Report) S.L.P.(C) No. 1385-1390/2015(With interim relief and Office Report)Date : 19/01/2015 These petitions were called on for hearingtoday.CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE SHIVA KIRTI SINGHFor Petitioner(s) Mr. Aarohi Bhalla, Adv. Ms. Priyanka Sinha, Adv. Mr. Pranav Bhaskar, Adv. For Mr. Ashwarya Sinha, Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP (C) 7715-7718 of 2014. (Jayant Kumar Arora) (Sneh Bala Mehra) Sr. P.A. Assistant Registrar

ITEM NO.19 COURT NO.4 SECTION IIIA 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)........../2014 (CC No(s).13336/2014) (Arising out of impugned final judgment and order dated 05/03/2014 in ITA No.461/2012 passed by the High Court Of Bombay) DIRECTOR OF INCOME TAX(IT)-I Petitioner(s) VERSUS M/S DE BEERS UK LTD Respondent(s) (With appln.(s) for c/delay in filing SLP and office report) Date : 25/08/2014 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE UDAY UMESH LALIT For Petitioner(s) Mr. Mukul Rohtagi,AG Mrs. Anil Katiyar,Adv. Ms. Anita Sahani,Adv. Mr. D.L. Chidanand,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)Nos.7715-7718 of 2014. (Sarita Purohit) (Sneh Bala Mehra) Court Master Assistant Registrar

SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NO. CC 13336 OF 2014 WITH INTERLOCUTORY APPLICATION NO.1 (Application for condonation of delay in filing Special Leave Petition) DIRECTOR OF INCOME (IT)­1 ...PETITIONER VERSUS M/S DE BEERS UK LTD.                      ...RESPONDENT OFFICE REPORT It is submitted for information of the Hon'ble Court that the Special Leave Petition above­mentioned is filed against the Judgment and Order dated 5 th  March, 2014 of the High Court of Bombay at Bombay in ITA No. 461 of 2012 and is barred by time by 52 days.  The Counsel for the petitioner has filed application for condonation of delay in filing Special leave Petition.  It is further submitted for information of the Hon'ble Court that the Special Leave Petition No. 7715­7718 of 2014 entitled “ALCATEL LUCENT USA INC vs DIT­I, INTERNATIONAL TAXATION” involving similar question of law which was listed before the Hon'ble Court on 15 th  April, 2014, when the Hon'ble Court has directed to issue notice. (Copy of the order dated 15 th  April, 2014 is enclosed herewith for reference.) The matter alongwith application above­mentioned is listed before the Hon'ble Court with this office report. DATED THIS THE 20TH DAY OF AUGUST, 2014.           ASSISTANT REGISTRAR COPY TO: Mrs. Anil Katiyar, Advocate           ASSISTANT REGISTRAR vks4

Ì ITEM NO.19 COURT NO.4 SECTION IIIA 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)........../2014 (CC No(s).13336/2014) (Arising out of impugned final judgment and order dated 05/03/2014 in ITA No.461/2012 passed by the High Court Of Bombay) DIRECTOR OF INCOME TAX(IT)-I Petitioner(s) VERSUS M/S DE BEERS UK LTD Respondent(s) (With appln.(s) for c/delay in filing SLP and office report) Date : 25/08/2014 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE UDAY UMESH LALIT For Petitioner(s) Mr. Mukul Rohtagi,AG Mrs. Anil Katiyar,Adv. Ms. Anita Sahani,Adv. Mr. D.L. Chidanand,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)Nos.7715-7718 of 2014. (Sarita Purohit) (Sneh Bala Mehra) Court Master Assistant RegistrarSignature Not VerifiedDigitally signed bySarita PurohitDate: 2014.08.2813:23:54 ISTReason:

Listed No: 4­8­2014 Court No: R­2 Item No.: 13 SECTION III­A IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION PETITION FOR SPECIAL LEAVE TO APPEAL (C) NO. 14135, 17124 OF 2011, 13993, 15210, 15211 OF 2012, 2393, 5342, 7715­7718 & 7722­26 OF 2014 COMMISSIONER OF INCOME TAX ...PETITIONER VERSUS WESTERN ATLAS INTERNATIONAL, NEW DELHI                      ...RESPONDENT OFFICE REPORT SLP (C) NOS. 14135/11, 17124, 13993, 15210, 15211/2012 The matters above­mentioned were listed before Ld. Registrar's Court on 11 th  April, 2014, when he was pleased to pass the following order: ­  “The Learned counsel for the petitioner and the learned counsel for the respondent in SLP(C) No. 17124/2011, 15210 and 15211/2012 are present. The Learned counsel for the Respondent in SLP(C) No. 17124/2011 seeks and is given four weeks' time for filing the counter affidavit. What gets revealed from the perusal of the Office Report is that although by Order dated 22.1.2014 of this Court the learned counsel for the respondents in SLP(C) Nos. 15210 and 15211/2012 was given last opportunity for filing the counter affidavit yet he has not done the needful so far. Therefore, no further opportunity is warranted to be given to the said respondents for filing the counter affidavit taking into consideration the rule position. In SLP(C) No. 13993/2012 - The learned counsel for the respondent shall be directed to cure the defects whatever have been found in the vakaltnama and Appearance filed by him. He shall do the needful within a period of two weeks', failing which appropriate orders shall follow on the next date. In SLP(C) No. 14135/2011 the Learned counsel for the petitioner seeks and is given two weeks' time, as last chance to file the affidavit in proof of dasti service of notice already issued to the respondent. List again on 4.8.2014. ”

SLP (C) NO. 14135/11 It is submitted that pursuant to the above order counsel for the petitioner has not filed the affidavit in proof of dasti service of notice already issued to the respondent.  Service is not complete.  SLP     (C)     NO. 17124/11 It is submitted that pursuant to the above order counsel for the respondent has on 4 th  January, 2014  filed counter affidavit.  SLP     (C)     NOS. 15210/12 AND 15211/12 It is submitted that counter affidavit has not been filed on behalf of respondents in both the above matters so far.  SLP     (C)     NO. 13993/12 It is submitted that Mr. B. V. Desai, Advocate has filed counter affidavit on behalf of respondent but defect in Vakalatnama and Appearance (no stamp of respondent company in Vakalatnama) is not cured so far.  SLP     (C)     NO. 2393/14 It is submitted that Mr. Rustom B. Hathikhanavala, Advocate has filed Vakalatnama on behalf of sole respondent but counter affidavit is not filed.  Service is complete.  SLP     (C)     NO. 5342/14 It is submitted that Mr. Rustom B. Hathikhanavala, Advocate has filed Vakalatnama on behalf of sole respondent but counter affidavit is not filed.  Service is complete.  SLP     (C)     NOS. 7715­18/14 and 7722­26/14 The matters above­mentioned were listed before the Hon'ble Court on 15 th  April, 2014, when the Hon'ble Court was pleased to pass the following order: ­  “ Issue notice on the Special Leave Petitions as well as on the prayer for interim relief. Tag with SLP (C) 16952 of 2011.”

It is submitted that Mr. Neeraj Shekhar, Advocate for the petitioner has not filed spare copy and process fee for issuance of notice in both the matters so far. Hence show cause notice could not be issued in both matters.  Service is not complete in both matters.  The matters above­mentioned are listed before the Ld. Registrar's Court for orders. DATED THIS THE 1ST DAY OF AUGUST, 2014.           ASSISTANT REGISTRAR COPY TO: Mrs. Anil Katiyar, Advocate  Ms. Kavita Jha, Advocate Mr. Jay Savla, Advocate Ms. Mahua Kalra, Advocate Mr. Rustom B. Hathikhanawala, Advocate Ms. VijayLakshmi Menon, Advocate Ms. Sujata Kurdukar, Advocate Mr. Ambhoj Kumar Sinha, Advocate Mr. Sunil Fernandes, Advocate Mr. Rameshwar Prasad, Advocate Mr. B. V. Desai, Advocate          ASSISTANT REGISTRAR vks4

´ ITEM NO.13 REGISTRAR COURT. 2 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR M K HANJURA Petition(s) for Special Leave to Appeal (C) No(s). 14135/2011 COMMISSIONER OF I.T., DEHRADUN & ANR. Petitioner(s) VERSUS WESTERN ATLAS INTERNATIONAL, NEW DELHI Respondent(s) (with appln. (s) for c/delay in filing slp and office report) WITH SLP(C) No. 17124/2011 SLP(C) No. 13993/2012 SLP(C) No. 15210/2012 SLP(C) No. 15211/2012 SLP(C) No. 2393/2014 SLP(C) No. 5342/2014 SLP(C) No. 7715-7718/2014 SLP(C) No. 7722-7726/2014 (with office report) Date : 04/08/2014 This petition was called on for hearing today. For Petitioner(s) Mr. B. V. Balaram Das ,Adv. Mr.Bhanwar Pal Singh Jadon,adv. Mrs. Anil Katiyar ,Adv. Mr. Neeraj Shekhar ,Adv. For Respondent(s) Mr. Rustom B. Hathikhanawala ,Adv. Mr. Bhargava V. Desai ,Adv. Ms.Astha Sharma,adv. Mr. Sunil Fernandes ,Adv. UPON hearing the counsel the Court made the followingSignature Not Verified O R D E RDigitally signed bySushma Kumari BajajDate: 2014.08.1314:17:02 ISTReason: ...2ITEM NO.13 -2-SLP(C) No.14135/2011 Two weeks time as last chance is given to the Ld.counsel forthe petitioner to file the affidavit in proof of dasti service ofnotice already issued to the respondent.

SLP(C) No.17124/2011 What gets revealed from the perusal of the office report isthat the respondent has already filed the counter affidavit. Viewedin that context, the matter shall be processed for listing beforethe Hon'ble Court as and when the connected ones get ready.SLP(C) No.15210/2011 & SLP(C) No.15211/2011 Ld.counsel for the respondent seeks and is given four weekstime as last chance to file the counter affidavit.SLP(C) No.13993/2011 The office report indicates that Mr.B.V.Desai, Ld.advocate hasfiled the counter affidavit on behalf of the respondent but thevakalatnama filed by him is defective. Ld.counsel shall rectify thedefects whatever have been found in the vakalatnama within a periodof two weeks.SLP(C) No.2393/2014 & 5342/2014 Ld.counsel for the respondents seeks and is given four weekstime as last chance to file the counter affidavit in both thematters.SLP(C) Nos. 7715-18/14 and 7722-26/2014 Ld.counsel for the petitioner shall comply with the terms ofthe office report within a period of three weeks failing whichappropriate orders shall follow on the next date. List again on 14.10.2014. (M K HANJURA) RegistrarSB

¬ITEM NO.10 COURT NO.8 SECTION XVII S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS CIVIL APPEAL D.NO(s). 3884 OF 2014RELIANCE INF. LTD Appellant (s) VERSUSMAHARASHTRA ELEC. REG. COMM. & ORS Respondent(s)(With appln(s) for c/delay in filing appeal, c/delay in re-filingappeal and office report)(FOR PREL. HEARING)Date: 15/04/2014 This appeal was called on for hearing today.CORAM : HON'BLE MR. JUSTICE CHANDRAMAULI KR. PRASAD HON'BLE MR. JUSTICE PINAKI CHANDRA GHOSEFor Petitioner(s) Mr. Shyam Divan, Sr. Adv. Mr. Hasan M., Adv. Mr. Aditya Panda, Adv. Mr. Shiv Kumar Suri, Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R Delay condoned. Issue notice as to why the appeal be not admitted. (S.K. Rakheja) (Indu Satija) Court Master Assistant Registrar

êITEM NO.44 COURT NO.10 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil)No(s).7715-7718/2014(From the judgement and order dated 07/11/2013 in ITANo.327/2012,ITA No.330/2012,ITA No.338/2012,ITA No.339/2012 ofThe HIGH COURT OF DELHI AT N. DELHI)ALCATEL LUCENT USA INC Petitioner(s) VERSUSDIT-I, INTERNATIONAL TAXATION Respondent(s)(With prayer for interim relief and office report)WITH SLP(C) NO. 7722-7726 of 2014(With application for exemption from filing c/c of the impugnedjudgment and with prayer for interim relief and office report)Date: 15/04/2014 These Petitions were called on for hearingtoday.CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE SHIVA KIRTI SINGHFor Petitioner(s) Mr. S. Ganesh, Sr. Adv. Mr. Prakash Kumar, Adv. Mr. Neeraj Shekhar, Adv. Mr. Ashutosh Thakur, Adv. Mr. Rana Prashant, Adv. Ms. Prerna, Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R Issue notice on the Special Leave Petitions as well ason the prayer for interim relief. Tag with SLP (C) 16952 of 2011. (Jayant Kumar Arora) (Sneh Bala Mehra) Sr. P.A. Assistant Registrar

2ITEM NO.17 COURT NO.11 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil)........./2013 CC 20958/2013(From the judgement and order dated 04/10/2012 in ITA No.474/2009 ofThe HIGH COURT OF DELHI AT N. DELHI)CIT Petitioner(s) VERSUSEDS ELEC. DATA SYSTEM (INDIA) P. LTD Respondent(s)WITH I.A.1 (C/delay in filing SLP and office report)Date: 11/04/2014 This Petition was called on for hearing today.CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE SHIVA KIRTI SINGHFor Petitioner(s) Mr. S.K. Bagaria,ASG Mr. Sahil Tagotra,Adv. Mrs. Anil Katiyar,Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP(C)No.25005 of 2011. (Sarita Purohit) (Sneh Bala Mehra) Court Master Assistant Registrar

ºITEM NO.8 REGISTRAR COURT.2 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS BEFORE THE REGISTRAR M.K. HANJURAPetition(s) for Special Leave to Appeal (Civil) No(s).14135/2011COMMISSIONER OF I.T., DEHRADUN & ANR. Petitioner(s) VERSUSWESTERN ATLAS INTERNATIONAL, NEW DELHI Respondent(s)(With appln(s) for c/delay in filing SLP and office report )WITH SLP(C)Nos. 17124/2011, 13993,15210,15211/2012Date: 11/04/2014 These Petitions were called on for hearing today.For Petitioner(s) Mr. B.V. Balaram Das,Adv. Mrs. Anil Katiyar,Adv. Mr. Deepak Goel,Adv.For Respondent(s) Mr. Rustom B. Hathikhanawala,Adv. Mr. Sunil Fernandes,Adv. Mr. Raghav Chadha,Adv. UPON hearing counsel the Court made the following O R D E R The Learned counsel for the petitioner and the learnedcounsel for the respondent in SLP(C) No. 17124/2011, 15210 and15211/2012 are present. The Learned counsel for the Respondent in SLP(C) No.17124/2011 seeks and is given four weeks' time for filing thecounter affidavit. ..2/-Item No. 8 - 2 - What gets revealed from the perusal of the Office Reportis that although by Order dated 22.1.2014 of this Court thelearned counsel for the respondents in SLP(C) Nos. 15210 and15211/2012 was given last opportunity for filing the counteraffidavit yet he has not done the needful so far. Therefore, nofurther opportunity is warranted to be given to the saidrespondents for filing the counter affidavit taking intoconsideration the rule position. In SLP(C) No. 13993/2012 - The learned counsel for therespondent shall be directed to cure the defects whatever havebeen found in the vakaltnama and Appearance filed by him. Heshall do the needful within a period of two weeks', failing whichappropriate orders shall follow on the next date. In SLP(C) No. 14135/2011 the Learned counsel for thepetitioner seeks and is given two weeks' time, as last chance tofile the affidavit in proof of dasti service of notice already

issued to the respondent. List again on 4.8.2014. (M.K. HANJURA)mg Registrar

pITEM NO.39 COURT NO.9 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil) No(s).7715-7718/2014(From the judgement and order dated 07/11/2013 in ITA No.327/2012,ITANo.330/2012,ITA No.338/2012,ITA No.339/2012 of The HIGH COURT OF DELHI ATN. DELHI)ALCATEL LUCENT USA INC Petitioner(s) VERSUSDIT-I, INTERNATIONAL TAXATION Respondent(s)(With prayer for interim relief and office report)WITHSLP(C) NO. 7722-7726 of 2014(With application for exemption from filing c/c of the impugned judgmentand with prayer for interim relief and office report)Date: 31/03/2014 These Petitions were called on for hearing today.CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE SHIVA KIRTI SINGHFor Petitioner(s) Mr. Neeraj Shekhar, Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R List on 15.04.2014. |(Jayant Kumar Arora) | |(Sneh Bala Mehra) ||Sr. P.A. | |Court Master |

ÊITEM NO.15 COURT NO.5 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSI.A.No.3 In Petition(s) for Special Leave to Appeal (Civil)No(s).25005/2011(From the judgement and order dated 30/08/2010 in ITA No.491/2008 of TheHIGH COURT OF DELHI AT N. DELHI)DIRECTOR OF I.T NEW DELHI Petitioner(s) VERSUSM/S JACABS CIVIL INC. Respondent(s)(For impleadment and office report)Date: 07/02/2014 This I.A.was called on for hearing today.CORAM : HON'BLE MR. JUSTICE FAKKIR MOHAMED IBRAHIM KALIFULLA (IN CHAMBERS)For Petitioner(s) Ms.Neelam Jain, Adv. Ms.Anil Katiyar, Adv. Mr. B.V. Balaram Das, Adv.For Respondent(s) Mr.Nageswar Rao, Adv. Mr.Sandeep S.Karhail, Adv. Mr.Pukhrambam Ramesh Kumar, Adv. Ms.Sayaree Basu Mallik, Adv. Mr. Ambhoj Kumar Sinha, Adv. UPON hearing counsel the Court made the following O R D E R Learned counsel for the petitioner submits that he does nothave any objection if the application for impleadment is allowed. The application for impleadment is accordingly allowed. (Satish K.Yadav) (Phoolan Wati Arora) Court Master Assistant Registrar

ÐITEM NO.17 COURT NO.12 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil)....../2013 CC 20442/2013(From the judgement and order dated 04/10/2012 in ITA No.567/2009 of TheHIGH COURT OF DELHI AT N. DELHI)CIT NEW DELHI Petitioner(s) VERSUSEDS ELECTRONICS DATA SYSTEMS Respondent(s)(With appln(s) for c/delay in filing SLP, c/delay in refiling SLP andoffice report)Date: 02/12/2013 This Petition was called on for hearing today.CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE DIPAK MISRAFor Petitioner(s) Mr. Mohan Parasaran, Solicitor General Mr. Gaurav Dhingra, Adv. Mr. N. Anapoorni, Adv. For Mrs. Anil Katiyar, Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag with SLP (C) 25005 of 2011. |(Jayant Kumar Arora) | |(Sneh Bala Mehra) ||Sr. P.A. | |Court Master |

ØITEM NO.18 COURT NO.13 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil)....../2013 CC 18639/2013(From the judgement and order dated 14/01/2011 in ITA No.31/2011 of TheHIGH COURT OF DELHI AT N. DELHI)DIRECTOR OF INCOME TAX, NEW DELHI Petitioner(s) VERSUSASIA SATELLITE TELECOMMUNICATIONS CO.LTD Respondent(s)(With appln(s) for c/delay in filing SLP, c/delay in refiling SLP andoffice report)Date: 11/11/2013 This Petition was called on for hearing today.CORAM : HON'BLE MR. JUSTICE ANIL R. DAVE HON'BLE MR. JUSTICE DIPAK MISRAFor Petitioner(s) Mr. Gaurab Banerji, ASG Mr. S. A. Haseeb, Adv. Ms. Tamshree Sinha, Adv. Mrs. Anil Katiyar, Adv.For Respondent(s) Mr. Anish Kapur, Adv. Ms. B. Vijayalakshmi Menon, Adv. (N.P.) UPON hearing counsel the Court made the following O R D E R Delay condoned. Issue notice. Mr. Anish Kapur, learned counsel, accepts notice. Tag with SLP (C) 26004 of 2011. |(Jayant Kumar Arora) | |(Sneh Bala Mehra) ||Sr. P.A. | |Court Master |

<ITEM NO.2 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil)....../2011(CC 20689/2011)(From the judgement and order dated 14/01/2011 in ITA No.39/2011of The HIGH COURT OF DELHI AT N. DELHI)DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION I),NEW DELHI Petitioner(s) VERSUSM/S ASIA SATELLITE TELECOMM.CO.LTD. Respondent(s)(With appln(s) for c/delay in filing SLP, c/delay in refiling SLPand office report)Date: 02/07/2012 This Petition was called on for hearing today.CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE A.K. PATNAIK HON'BLE MR. JUSTICE JAGDISH SINGH KHEHARFor Petitioner(s) Mr. Goolam E. Vahanvati,AG. Mr. Arijit Prasad,Adv. Mr. Devadatt Kamath,Adv. Ms. Anil Katiyar,Adv. for Mr. B.V. Balaram Das,Adv.For Respondent(s) Mr. Anish Kapur,Adv. Ms. B. Vijayalakshmi Menon,Adv. UPON hearing counsel the Court made the following O R D E R Issue notice on the applications for condonation of delay as also on the special leave petition. Mr. Anish Kapur, learned counsel, accepts notice. Tag this petition with S.L.P. (C) No.6420 of 2009. [ Alka Dudeja ] [ Indu Satija ] A.R.-cum-P.S. Court Master

JITEM NO.10 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil)....../2012(CC 7795-7796/2012)(From the judgement and order dated 20/09/2011 in ITA No.231/2011and ITA No.930/2011 of The HIGH COURT OF BOMBAY)DIR.OF I.T (INTERNATIONAL TAXN.) Petitioner(s) VERSUSM/S DAMPSKIBSSELSKABET AF 1912 Respondent(s)(With appln(s) for c/delay in filing SLPs and office report)Date: 07/05/2012 These Petitions were called on for hearing today.CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE A.K. PATNAIK HON'BLE MR. JUSTICE SWATANTER KUMARFor Petitioner(s) Mr. Gaurab Banerji,ASG. Mr. S.K. Sahejpal,Adv. Mr. F.A. Ayyubi,Adv. Ms. Meenakshi Chauhan,Adv. Ms. Anil Katiyar,Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R Delay condoned. Issue notice. Dasti service, in addition, is permitted. Tag these petitions with Civil Appeal Nos.6511-6518 of 2010. [ Alka Dudeja ] [ Madhu Saxena ] A.R.-cum-P.S. Assistant Registrar

¾ITEM NO.6 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil)....../2011(CC 19819/2011)(From the judgement and order dated 27/01/2011 in ITA No.142/2011of The HIGH COURT OF DELHI AT N. DELHI)DIRECTOR OF I.T NEW DELHI Petitioner(s) VERSUSTURNER BROADCASTING SYSTEM ASIA Respondent(s)(With appln(s) for c/delay in filing SLP, c/delay in refiling SLPand office report)Date: 05/12/2011 This Petition was called on for hearing today.CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE A.K. PATNAIK HON'BLE MR. JUSTICE SWATANTER KUMARFor Petitioner(s) Mr. Goolam E. Vahanvati,AG. Mr. Arijit Prasad,Adv. Mr. Rohit Sharma,Adv. Mr. B.V. Balaram Das,Adv.For Respondent(s) Mr. Rahul Sateeja,Adv. Ms. Mahua Kalra,Adv. UPON hearing counsel the Court made the following O R D E R Delay condoned. Issue notice. Learned counsel, who appears for respondent, accepts notice. Tag this petition with S.L.P. (C) No.16951 of 2011. [ Alka Dudeja ] [ Kusum Gulati ] A.R.-cum-P.S. Court Master

ìITEM NO.16 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil)....../2011(CC 13076/2011)(From the judgement and order dated 14/01/2011 in ITA No.36/2011of The HIGH COURT OF DELHI AT N. DELHI)DIRECTOR OF I.T Petitioner(s) VERSUSASIA SATELLITE TELECOMMUNCIATIONS Respondent(s)(With appln(s) for c/delay in filing SLP, exemption from filingc/c of the impugned judgment and office report)Date: 31/10/2011 This Petition was called on for hearing today.CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE A.K. PATNAIK HON'BLE MR. JUSTICE SWATANTER KUMARFor Petitioner(s) Mr. Gaurab Banerji,ASG. Mr. R.P. Bhatt,Sr.Adv. Mr. Gautam Jha,Adv. Mr. Vikas Malhotra,Adv. Mr. B.V. Balaram Das,Adv.For Respondent(s) Mr. Anish Kapur,Adv. Ms. B. Vijayalakshmi Menon,Adv. UPON hearing counsel the Court made the following O R D E R Delay condoned. Exemption allowed. Issue notice. Tag this petition with S.L.P. (C) No.16953 of 2011. [ Alka Dudeja ] [ Madhu Saxena ] A.R.-cum-P.S. Assistant Registrar

ÐITEM NO.2 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil)....../2011(CC 13076/2011)(From the judgement and order dated 14/01/2011 in ITA No.36/2011of The HIGH COURT OF DELHI AT N. DELHI)DIRECTOR OF I.T Petitioner(s) VERSUSASIA SATELLITE TELECOMMUNCIATIONS Respondent(s)(With appln(s) for c/delay in filing SLP, exemption from filingc/c of the impugned order and office report)Date: 26/09/2011 This Petition was called on for hearing today.CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE K.S. RADHAKRISHNAN HON'BLE MR. JUSTICE SWATANTER KUMARFor Petitioner(s) Mr. Gaurab Banerji,ASG. Mr. Gautam Jha,Adv. Mr. Vikas Malhotra,Adv. Mr. B.V. Balaram Das,Adv.For Respondent(s) Mr. Anish Kapur,Adv. Ms. B. Vijayalakshmi Menon,Adv. UPON hearing counsel the Court made the following O R D E R The special leave petition shall stand over for four weeks. [ Alka Dudeja ] [ Madhu Saxena ] A.R.-cum-P.S. Assistant Registrar

^ITEM NO.4 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil)....../2011(CC 15296/2011)(From the judgement and order dated 27/01/2011 in ITA No.144/2011of The HIGH COURT OF DELHI AT N. DELHI)DIRECTOR OF I.T Petitioner(s) VERSUSM/S TURNER ENTERTAINMENT NETWORK ASIA Respondent(s)(With appln(s) for c/delay in filing SLP and office report)Date: 23/09/2011 This Petition was called on for hearing today.CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE K.S. RADHAKRISHNAN HON'BLE MR. JUSTICE SWATANTER KUMARFor Petitioner(s) Mr. R.F. Nariman,SG. Mr. Kavin Gulati,Adv. Mr. D.K. Singh,Adv. Mr. B.V. Balaram Das,Adv.For Respondent(s) Ms. Mahua Kalra,Adv. UPON hearing counsel the Court made the following O R D E R Delay condoned. Issue notice. Tag this petition with S.L.P. (C) No.22879 of 2011. [ Alka Dudeja ] [ Madhu Saxena ] A.R.-cum-P.S. Assistant Registrar

RITEM NO.4 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil)....../2011(CC 12834/2011)(From the judgement and order dated 14/01/2011 in ITA No.32/2011of The HIGH COURT OF DELHI AT N. DELHI)DIRECTOR OF INCOME TAX, NEW DELHI Petitioner(s) VERSUSM/S ASIA SATELLITE TELEC.CO.LTD. Respondent(s)(With appln(s) for c/delay in filing SLP, exemption from filingc/c of the impugned judgement and office report)Date: 09/09/2011 This Petition was called on for hearing today.CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE K.S. RADHAKRISHNAN HON'BLE MR. JUSTICE SWATANTER KUMARFor Petitioner(s) Mr. R.F. Nariman,SG. Mr. Ritin Rai,Adv. Mr. Arijit Prasad,Adv. Mr. Siddhartha Jha,Adv. Mr. B.V. Balaram Das,Adv.For Respondent(s) Mr. Anish Kapur,Adv. Ms. B. Vijayalakshmi Menon,Adv. UPON hearing counsel the Court made the following O R D E R Exemption allowed. Delay condoned. Issue notice. Tag the petition with S.L.P. (C) No.6420 of 2009. [ Alka Dudeja ] [ Vinod Kulvi ] A.R.-cum-P.S. Court Master

ºITEM NO.3 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil)....../2011(CC 12583/2011)(From the judgement and order dated 14/01/2011 in ITA No.40/2011of The HIGH COURT OF DELHI AT N. DELHI)DIRECTOR OF INCOME TAX Petitioner(s) VERSUSASIA SATELLITE TELECOMMUNICATION LTD. Respondent(s)(With appln(s) for c/delay in filing SLP, exemption from filingc/c of the impugned judgement and office report)With S.L.P. (C) No........./2011 (CC 12838/2011)(With appln(s) for c/delay in filing SLP, exemption from filingc/c of the impugned judgement and office report)Date: 09/09/2011 These Matters were called on for hearing today.CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE K.S. RADHAKRISHNAN HON'BLE MR. JUSTICE SWATANTER KUMARFor Petitioner(s) Mr. R.F. Nariman,SG. Mr. Nakul Dewan,Adv. Mr. Rahul Kaushik,Adv. Mr. B.V. Balaram Das,Adv.For Respondent(s) Mr. Anish Kapur,Adv. Ms. B. Vijayalakshmi Menon,Adv. UPON hearing counsel the Court made the following O R D E R Exemption allowed. Delay condoned. Issue notice. Tag these petitions with S.L.P. (C) No.6420 of 2009. [ Alka Dudeja ] [ Vinod Kulvi ] A.R.-cum-P.S. Court Master

zITEM NO.2 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil)....../2011(CC 10370/2011)(From the judgement and order dated 14/01/2011 in ITA No.35/2011of The HIGH COURT OF DELHI AT N. DELHI)DIRECTOR OF I.T (INTERNATIONAL TAXN) Petitioner(s) VERSUSASIA SATELLITE TELECOMMUN CO.LTD. Respondent(s)(With appln(s) for c/delay in filing SLP, exemption from filingc/c of the impugned judgment and office report)Date: 09/09/2011 This Petition was called on for hearing today.CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE K.S. RADHAKRISHNAN HON'BLE MR. JUSTICE SWATANTER KUMARFor Petitioner(s) Mr. R.F. Nariman,SG. Mr. Arijit Prasad,Adv . Mr. Kavin Gulati,Adv. Mr. B.V. Balaram Das,Adv.For Respondent(s) Mr. Anish Kapur,Adv. Ms. B. Vijayalakshmi Menon,Adv. UPON hearing counsel the Court made the following O R D E R Exemption allowed. Delay condoned. Issue notice. Tag this petition with S.L.P. (C) No.6420 of 2009. [ Alka Dudeja ] [ Vinod Kulvi ] A.R.-cum-P.S. Court Master

àITEM NO.16 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil)....../2011(CC 12786/2011)(From the judgement and order dated 30/08/2010 in ITA No.209/2009of The HIGH COURT OF DELHI AT N. DELHI)DIRECTOR OF INCOME TAX,NEW DELHI Petitioner(s) VERSUSM/S.MITSUBISHI CORP. Respondent(s)(With appln(s) for c/delay in filing SLP and office report)Date: 12/08/2011 This Petition was called on for hearing today.CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE K.S. RADHAKRISHNAN HON'BLE MR. JUSTICE SWATANTER KUMARFor Petitioner(s) Mr. Mohan Parasaran,ASG. Mr. D.L. Chidananda,Adv. Mr. C.V. Subba Rao,Adv. Mr. B.V. Balaram Das,Adv.For Respondent(s) Ms. Mahua Kalra,Adv. Mr. Rahul Sateeja,Adv. UPON hearing counsel the Court made the following O R D E R Issue notice on the application for condonation of delay as also on the special leave petition. Dasti service, in addition, is permitted. Tag this petition with S.L.P. (C) No.16956 of 2011. [ T.I. Rajput ] [ Madhu Saxena ] A.R.-cum-P.S. Assistant Registrar

\212ITEM NO.8 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil)....../2011(CC 12385/2011)(From the judgement and order dated 14/02/2011 in ITXA No.1128/2010of The HIGH COURT OF BOMBAY)DIRECTOR OF I.T Petitioner(s) VERSUSCALYON BANK Respondent(s)(With appln(s) for c/delay in filing SLP and office report)Date: 05/08/2011 This Petition was called on for hearing today.CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE K.S. RADHAKRISHNAN HON'BLE MR. JUSTICE SWATANTER KUMARFor Petitioner(s) Mr. Goolam E. Vahanvati,AG. Mr. Rohit Sharma,Adv. Mr. Rupesh Kumar,Adv. Mr. B.V. Balaram Das,Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R Delay condoned. Issue notice. Dasti service, in addition, is permitted. Tag this petition with S.L.P. (C) No.6420 of 2009. [ T.I. Rajput ] [ Madhu Saxena ] A.R.-cum-P.S. Assistant Registrar

ITEM NO.5 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil)....../2011(CC 11581/2011)(From the judgement and order dated 22/09/2010 in ITA No.601/2008of The HIGH COURT OF DELHI AT N. DELHI)DIRECTOR OF I.T Petitioner(s) VERSUSM/S MASTERCARD INTERNATIONAL INC Respondent(s)(With appln(s) for c/delay in filing SLP and office report)Date: 22/07/2011 This Petition was called on for hearing today.CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE K.S. RADHAKRISHNAN HON'BLE MR. JUSTICE SWATANTER KUMARFor Petitioner(s) Mr. Goolam E. Vahanvati,AG. Mr. Arijit Prasad,Adv. Mr. Rohit Sharma,Adv. Mr. B.V. Balaram Das,Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R Delay condoned. Issue notice. Dasti service, in addition, is permitted. Tag this petition with S.L.P. (C) No.16957 of 2011. [ T.I. Rajput ] [ Madhu Saxena ] A.R.-cum-P.S. Assistant Registrar

ITEM NO.5 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil)....../2011(CC 11581/2011)(From the judgement and order dated 22/09/2010 in ITA No.601/2008of The HIGH COURT OF DELHI AT N. DELHI)DIRECTOR OF I.T Petitioner(s) VERSUSM/S MASTERCARD INTERNATIONAL INC Respondent(s)(With appln(s) for c/delay in filing SLP and office report)Date: 22/07/2011 This Petition was called on for hearing today.CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE K.S. RADHAKRISHNAN HON'BLE MR. JUSTICE SWATANTER KUMARFor Petitioner(s) Mr. Goolam E. Vahanvati,AG. Mr. Arijit Prasad,Adv. Mr. Rohit Sharma,Adv. Mr. B.V. Balaram Das,Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R Delay condoned. Issue notice. Dasti service, in addition, is permitted. Tag this petition with S.L.P. (C) No.16957 of 2011. [ T.I. Rajput ] [ Madhu Saxena ] A.R.-cum-P.S. Assistant Registrar

PITEM NO.8 COURT NO.1 SECTION IIIA S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGSPetition(s) for Special Leave to Appeal (Civil)....../2011(CC 8194/2011)(From the judgement and order dated 06/04/2010 in ITA No.195/2005of The HIGH COURT OF UTTARAKHAND AT NAINITAL)COMMISSIONER OF I.T., DEHRADUN & ANR. Petitioner(s) VERSUSWESTERN ATLAS INTERNATIONAL, NEW DELHI Respondent(s)(With appln(s) for c/delay in filing SLP and office report)Date: 11/05/2011 This Petition was called on for hearing today.CORAM : HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE K.S. PANICKER RADHAKRISHNAN HON'BLE MR. JUSTICE SWATANTER KUMARFor Petitioner(s) Mr. Parag P. Tripathi,ASG. Ms. Arti Gupta,adv. Mr. Kunal Bahri,Adv. Mr. B.V. Balaram Das,Adv.For Respondent(s) UPON hearing counsel the Court made the following O R D E R Issue notice on the application for condonation of delay as also on the special leave petition. Dasti service, in addition, is permitted. Tag this petition with S.L.P. (C) No.6424 of 2009. [ Alka Dudeja ] [ Madhu Saxena ] A.R.-cum-P.S. Assistant Registrar

Search This Case

Indian Kanoon Google Scholar Google

Supreme Court Resources

SC Case Status by Diary Number Search by CNR Number Supreme Court of India Official SC Website (external)

High Court Case Status

Check case status for High Courts across India

Allahabad High Court

Uttar Pradesh

Andhra Pradesh High Court

Andhra Pradesh

Bombay High Court

Maharashtra

Calcutta High Court

West Bengal

Chhattisgarh High Court

Chhattisgarh

Delhi High Court

Delhi

Gauhati High Court

Assam

Gujarat High Court

Gujarat

Himachal Pradesh High Court

Himachal Pradesh

Jammu & Kashmir High Court

Jammu & Kashmir

Jharkhand High Court

Jharkhand

Karnataka High Court

Karnataka

Kerala High Court

Kerala

Madhya Pradesh High Court

Madhya Pradesh

Madras High Court

Tamil Nadu

Manipur High Court

Manipur

Meghalaya High Court

Meghalaya

Orissa High Court

Odisha

Patna High Court

Bihar

Punjab & Haryana High Court

Punjab / Haryana / Chandigarh

Rajasthan High Court

Rajasthan

Sikkim High Court

Sikkim

Telangana High Court

Telangana

Tripura High Court

Tripura

Uttarakhand High Court

Uttarakhand