Delta Air Lines Inc v. Assistant Commissioner Of Income-Tax International Taxation Circle 2-1-2

932.WP3452_2024.DOC Vidya Amin

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 3452 OF 2024 Delta Air Lines Inc.

... Petitioner

Versus

Assistant Commissioner of Income Tax, International Taxation, Circle-2(1)(2) & Ors.

...Respondents

Mr. P.J. Pardiwalla, Senior Advocate i/b. Mr. Atul K. Jasani for the petitioner.

Adv. Adyasha Das i/b. Sushma Nagaraj for the respondents. _______________________

CORAM:

G. S. KULKARNI & SOMASEKHAR SUNDARESAN, JJ.

Date :

3 October, 2024 _______________________ PC:

1.

For the reasons as recorded by us in J.D. Printers Pvt. Ltd. vs. Income Tax Officer - 15(1)(2) & Ors.1 in regard to our observations on the proceedings involving the decision in Hexaware Technologies Limited vs. Assistant Commissioner of Income Tax & Ors.2, we pass the following order:

O R D E R

i) Rule. Respondents waive service.

(ii) Pending the hearing and final disposal of this petition, there shall be interim orders in terms of prayer 1 Writ Petition No. 12187 of 2024 2 (2024) 464 ITR 430 3 October, 2024

932.WP3452_2024.DOC clause (d).

(iii) Liberty to the parties to apply after appropriate orders are passed by the Supreme Court and/or final decision of the Supreme Court in Hexaware Technologies Ltd.

(SOMASEKHAR SUNDARESAN, J.) (G. S. KULKARNI , J.) 3 October, 2024 Signed by: Vidya S. Amin Designation: PS To Honourable Judge Date: 05/10/2024 11:36:46