1 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 10107-10108 OF 2013 INFINEON TECHNOLOGIES INDIA PVT. LTD. Appellant(s) VERSUS COMMISSIONER OF INCOME TAX AND ANR. Respondent(s) WITH SPECIAL LEAVE PETITION (C) NO. 10127 OF 2019 ORDER Civil Appeals and Special Leave Petition are disposed of as withdrawn as assessees wish to avail benefit under Direct Tax Vivad-se- Vishwas Act, 2020. .J. [ ROHINTON FALI NARIMAN] J. [ HEMANT GUPTA ] J. [ B. R. GAVAI ] New Delhi; February 11, 2021. Signature Not Verified Digitally signed by Jayant Kumar Arora Date: 2021.02.12 16:38:58 IST Reason: 2 ITEM NO.18 Court 3 (Video Conferencing) SECTION IV-A SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Civil Appeal No(s). 8733-8734/2018 ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED Appellant(s) VERSUS COMMISSIONER OF INCOME TAX & ANR. Respondent(s) (IA No. 103490/2020 - APPLICATION FOR TAGGING/DETAGGING) WITH C.A. No. 8735-8736/2018 (IV-A) C.A. No. 8737-8941/2018 (IV-A) C.A. No. 8942-8947/2018 (IV-A) C.A. No. 8950-8953/2018 (IV-A) C.A. No. 8948-8949/2018 (IV-A) C.A. No. 4419/2012 (IV-A) C.A. No. 4420/2012 (IV-A) C.A. No. 10114/2013 (IV-A) C.A. No. 10107-10108/2013 (IV-A) C.A. No. 10097/2013 (IV-A) C.A. No. 10112-10113/2013 (IV-A) C.A. No. 10106/2013 (IV-A) C.A. No. 8954-8955/2018 (IV-A) C.A. No. 10115-10117/2013 (IV-A) C.A. No. 8956/2018 (IV-A) C.A. No. 8957/2018 (IV-A) C.A. No. 8990/2018 (XIV-A) C.A. No. 10103/2013 (IV-A) C.A. No. 10104/2013 (IV-A) C.A. No. 8960/2018 (IV-A) C.A. No. 8966/2018 (IV-A) C.A. No. 8958/2018 (IV-A) C.A. No. 8959/2018 (IV-A) C.A. No. 8962/2018 (IV-A) C.A. No. 8961/2018 (IV-A) C.A. No. 8963/2018 (IV-A) C.A. No. 8964/2018 (IV-A) C.A. No. 8965/2018 (IV-A) C.A. No. 8969/2018 (IV-A) C.A. No. 8967/2018 (IV-A) C.A. No. 8968/2018 (IV-A) C.A. No. 8972/2018 (IV-A) C.A. No. 8971/2018 (IV-A) C.A. No. 8970/2018 (IV-A) C.A. No. 4629/2014 (IV-A) 3 C.A. No. 8973/2018 (IV-A) C.A. No. 4631/2014 (IV-A) C.A. No. 4630/2014 (IV-A) C.A. No. 8974-8975/2018 (IV-A) C.A. No. 6386-6387/2016 (XIV-A) C.A. No. 10105/2013 (IV-A) C.A. No. 7852/2012 (IV-A) (FOR AMENDMENT IN CAUSE TITLE ON IA 115452/2020) C.A. No. 1416-1418/2013 (IV-A) C.A. No. 1403/2013 (IV-A) C.A. No. 1405/2013 (IV-A) C.A. No. 1410/2013 (IV-A) C.A. No. 1421/2013 (IV-A) C.A. No. 1409/2013 (IV-A) C.A. No. 1415/2013 (IV-A) C.A. No. 1414/2013 (IV-A) C.A. No. 1412/2013 (IV-A) C.A. No. 1413/2013 (IV-A) C.A. No. 1419/2013 (IV-A) C.A. No. 1411/2013 (IV-A) C.A. No. 1420/2013 (IV-A) C.A. No. 1404/2013 (IV-A) C.A. No. 1406/2013 (IV-A) C.A. No. 1408/2013 (IV-A) C.A. No. 1407/2013 (IV-A) C.A. No. 2304/2013 (IV-A) C.A. No. 2305/2013 (IV-A) C.A. No. 2306/2013 (IV-A) C.A. No. 10098-10102/2013 (IV-A) C.A. No. 2307-2308/2013 (IV-A) C.A. No. 4666-4667/2013 (IV-A) C.A. No. 6764/2013 (IV-A) C.A. No. 4634/2014 (IV-A) C.A. No. 8976/2018 (IV-A) C.A. No. 8977-8988/2018 (IV-A) SLP(C) No. 37580/2016 (XIV) SLP(C) No. 28867/2016 (XIV) SLP(C) No. 28868/2016 (XIV) C.A. No. 10673/2016 (XIV-A) SLP(C) No. 29571/2016 (XIV) C.A. No. 10674/2016 (XIV-A) SLP(C) No. 36782/2016 (XIV) C.A. No. 3402/2017 (IV-A) C.A. No. 10758/2017 (XIV-A) C.A. No. 9486/2017 (XIV-A) C.A. No. 20932/2017 (XIV-A) (FOR ADMISSION and I.R. and IA No.123259/2017-CONDONATION OF DELAY IN FILING and IA No.123261/2017-CONDONATION OF DELAY IN REFILING) C.A. No. 8711/2018 (XIV-A) C.A. No. 21832/2017 (XIV-A) C.A. No. 18311/2017 (XIV-A) C.A. No. 19837/2017 (XIV-A) 4 C.A. No. 17532/2017 (XIV-A) C.A. No. 8713/2018 (XIV-A) C.A. No. 8712/2018 (XIV-A) (FOR ADMISSION and I.R. and IA No.116868/2017-CONDONATION OF DELAY IN FILING and IA No.116870/2017-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT IA No. 116870/2017 - EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) C.A. No. 8714/2018 (XIV-A) C.A. No. 8715/2018 (XIV-A) C.A. No. 8716/2018 (XIV-A) C.A. No. 8722/2018 (XIV-A) C.A. No. 8724/2018 (XIV-A) C.A. No. 8725/2018 (XIV-A) C.A. No. 9551/2018 (XIV-A) SLP(C) No. 450/2019 (XIV) SLP(C) No. 10127/2019 (IV-A) (FOR ADMISSION) C.A. No. 2006/2019 (IV-A) (IA No. 124352/2019 - CONDONATION OF DELAY IN FILING) SLP(C) No. 21425/2019 (XIV) (FOR ADMISSION and I.R. and IA No.128779/2019-CONDONATION OF DELAY IN FILING) Diary No(s). 3270/2020 (XIV) (FOR ADMISSION and I.R. and IA No.22647/2020-CONDONATION OF DELAY IN FILING and IA No.22648/2020-EXEMPTION FROM FILING C/C OF IMPUGNED JUDGMENT) SLP(C) No. 6736/2020 (XIV) (IA No.37514/2020-CONDONATION OF DELAY IN FILING) Date : 11-02-2021 These matters were called on for hearing today. CORAM : HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN HON'BLE MR. JUSTICE HEMANT GUPTA HON'BLE MR. JUSTICE B.R. GAVAI Counsel for parties Mr. Tushar Mehta, Solicitor General Mr. Balbir Singh, ASG Mr. K. Radhakrishnan, Sr. Adv. Mr. Rupesh Kumar, Adv. Mr. Rajat Nair, Adv. Mr. Zoheb Hussain, Adv. Mr. D.L. Chidananda, Adv. Mrs. Anil Katiyar, AOR Ms. Anuradha Dutt, Adv. Mr. Sachit Jolly, Adv. Mr. Tushar Jarwal, Adv. Mr. Rohit Garg, Adv. 5 Ms. Disha Jham, Adv. Mr. Vaasudevan G., Adv. Ms. B. Vijayalakshmi Menon, AOR Mr. Ajay Vohra, Sr. Adv. Ms. Kavita Jha, AOR Mr. Anant Mann, Adv. Mr. Udit Naresh, Adv. Mr. Percy Pardiwala, Sr. Adv. Mr. T. Suryanarayan, Adv. Ms. Tanmayee Rajkumar, Adv. Ms. Yugandhara Pawar Jha, Adv. Ms. Manasa Ananthan, Adv. Mr. Kunal Verma, AOR Mr. Satyen Sethi, Adv. Arta Trana Panda, Adv. Mr. Rameshwar Prasad Goyal, AOR Mr. Preetesh Kapur, Sr. Adv. Mr. Senthil Jagadeesan, AOR Ms. Mrinal Kanwar, Adv. Ms. Sonakshi Malhan, Adv. Ms. Suriti Chowdhary, Adv. Mr. Percy Pardiwala, Sr. Adv. Mr. Senthil Jagadeesan, AOR Ms. Mrinal Kanwar, Adv. Ms. Sonakshi Malhan, Adv. Ms. Suriti Chowdhary, Adv. Mr. A. Shankar, Sr. Adv. Mr. Senthil Jagadeesan, AOR Mr. S. Annamalai, Adv. Ms. Mrinal Kanwar, Adv. Ms. Sonakshi Malhan, Adv. Ms. Suriti Chowdhary, Adv. Mr. Kamal Mohan Gupta, AOR Ms. Vanita Bhargava, Adv. Mr. Ajay Bhargava, Adv. Ms. Trishala Trivedi, Advocate for M/s. Khaitan & Co., AOR Mr. Kunal Verma, AOR Mr. T. Suryanarayan, Adv. Ms. Yugandhara Pawar Jha, Adv. Ms. Tanmayee Rajkumar, Adv. Ms. Manasa Ananthan, Adv. Mr. Ashwin Kumar Nair, Adv. 6 Mr. Salil Kapoor, Adv. Ms. Ananya Kapoor, Adv. Mr. Sumit Lalchandani, Adv. Mr. Sanat Kapoor, Adv. Ms. Soumya Singh, Adv. For Mr. Kamal Mohan Gupta AOR Mr. G. Sridhar, Adv. Ms. Gayatri Gulati, Adv. Mr. Siddharth Vasudev, Adv. Mr. Rahul Unnikrishnan, Adv. Mr. Sandeep Bagmar, Adv. Mr. T. V. S. Raghavendra Sreyas, AOR Mr. D. Nageshwar Rao, Adv. Mr. Ambhoj Kumar Sinha, AOR Ms. Sherry Goyal, Adv. Ms. Deepika Agarwal, Adv. Mr. Vishal Kalra,Adv Mr. S.S. Tomar, Adv Mr. Anil Kumar Gautam, Adv. Mr. Anil Kumar Gautam, AOR Mr. Rony Oommen John, AOR Mr. Piyush Swami, Adv. Mr. Arshdeep Singh, Adv. Mr. Deepak Chopra, Adv. Mr. Harpreet Singh Ajmani, AOR Mr. Rohan Khare, Adv. Mr. V. Balachandran, AOR Mr. K.R. Vasudevan, Adv. Mr. Siddharth Naidu, Adv. Mr. Kishore Kunal, AOR Mr. Manish Rastogi, Adv. Ms. Tanushree Jain, Adv. Mr. Parth Jaiprakash, Adv. Mr. Arvind Datar, Sr. Adv. Mr. S. Ganesh, Sr. Adv. Mr. Percy Pardiwala, Sr. Adv. Mr. Mukesh Butani, Adv. Mr. Shreyash Shah, Adv. Mr. Shankey Agarwal, Adv. Mr. Tarun Jain, Adv. Mr. H. Raghavendra Rao, AOR Mr. Jagjit Singh Chhabra, AOR 7 Mr. Debmalya Banerjee, Adv. Mr. Rohan Sharma, Adv. Ms. Astha Prasad, Adv. Mr. Kartik Bhatnagar, Adv. Mr. Ujjwal Singh, Adv. Mr. Vardaan Wanchoo, Adv. for M/s. Karanjawala & Co., AOR Mr. Deepak Chopra, Adv. Ms. Rashmi Chopra, Adv. Mr. Ankul Goyal, Adv. Mr. Braj Kishore Mishra, AOR Mr. Abhishek Yadav, Adv. Mr. Vinod Kumar, Adv. Mr. G C Srivastava, Adv. Mr. Suvinay Kumar Dash, Adv. Mr. Piyush Sachdev, ADV. Ms. Runamoni Bhuyan, Adv. Mr. Rameshwar Prasad Goyal, AOR Ms. Kavita Jha, AOR Mr. Senthil Jagadeesan, AOR Mr. Anil Kumar Gautam, AOR Mr. V. Balachandran, AOR Ms. B. Vijayalakshmi Menon, AOR Mr. Kunal Verma, AOR Mr. Rony Oommen John, AOR M/S. Karanjawala & Co., AOR Mrs. Anil Katiyar, AOR M/S. Khaitan & Co., AOR Mr. Ambhoj Kumar Sinha, AOR Mr. H. Raghavendra Rao, AOR Mr. Jagjit Singh Chhabra, AOR Mr. T. V. S. Raghavendra Sreyas, AOR Ms. B. Vijayalakshmi Menon, AOR Mr. Kamal Mohan Gupta, AOR Mr. Braj Kishore Mishra, AOR Mr. Harpreet Singh Ajmani, AOR Ms. Runamoni Bhuyan, AOR Mrs. Anil Katiyar, AOR Mr. Kishore Kunal, AOR Mr. Jagjit Singh Chhabra, AOR Ms. Kavita Jha, AOR Mr. Senthil Jagadeesan, AOR Mr. V. Balachandran, AOR Mr. Anil Kumar Gautam, AOR Mr. Kunal Verma, AOR Ms. B. Vijayalakshmi Menon, AOR 8 Mrs. Anil Katiyar, AOR Mr. Rony Oommen John, AOR M/S. Karanjawala & Co., AOR M/S. Khaitan & Co., AOR Mr. Ambhoj Kumar Sinha, AOR Mr. H. Raghavendra Rao, AOR Mr. T. V. S. Raghavendra Sreyas, AOR Ms. B. Vijayalakshmi Menon, AOR Mr. Kamal Mohan Gupta, AOR Mr. Braj Kishore Mishra, AOR Mr. Harpreet Singh Ajmani, AOR Ms. Runamoni Bhuyan, AOR Mrs. Anil Katiyar, AOR Mr. Kishore Kunal, AOR UPON hearing counsel Court made following O R D E R C.A.Nos. 10107-10108 of 2013 [Item No. 18.2] and SLP (C) No. 10127 OF 2019 [Item No. 18.96] matters are disposed of as withdrawn in terms of signed order. Pending applications, if any, stand disposed of. C.A.No. 18311 of 2017 [Item No. 18.79], C.A.No. 20932 of 2017 [Item No. 18.84], C.A.No. 21832 of 2017 [Item No. 18.86], C.A.No. 19837 of 2017 [Item No. 18.87], C.A.No. 17532 of 2017 [Item No. 18.88] and Diary No. 3270 of 2020 [Item No. 18.99] AND C.A.No. 8714 of 2018 [Item No. 18.80], C.A.No. 8715 of 2018 [Item No. 18.81], C.A.No. 8716 of 2018 [Item No. 18.82], C.A.No. 8713 of 2018 [Item No. 18.89], C.A.No. 8712 of 2018 [Item No. 18.90] and SLP (C) No. 21425 of 2019 [Item No. 18.98] above matters are detagged from batch of matters. 9 REST OF MATTERS Heard learned counsel appearing for parties at length. Arguments remained unconcluded. List on 16.02.2021 (Tuesday) as Part Heard after misc. matters. (JAYANT KUMAR ARORA) (NISHA TRIPATHI) COURT MASTER BRANCH OFFICER (Signed order is placed on file) Infineon Technologies India Pvt. Ltd. v. Commissioner of Income-tax and Anr