The Commissioner Of Income Tax2 vs. Tech Mahindr Limited(Formerly Mahindra British Telecom Ltd) Director

ITEM NO.101 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

Civil Appeal Nos.8489-8490/2013

THE COMMISSIONER OF INCOME TAX CENTRAL-III, NEW DELHI Appellant(s)

VERSUS

HCL TECHNOLOGIES LTD. Respondent(s) WITH C.A. No. 8535/2013 (IV-A) C.A. No. 8555-8556/2013 (IV-A) C.A. No. 7853/2012 (IV-A) C.A. No. 8789/2012 (IV-A) C.A. No. 8559/2013 (IV-A) C.A. No. 8558/2013 (IV-A) C.A. Nos. 8529-8530/2013 (IV-A) C.A. No. 8515/2013 (IV-A) C.A. No. 8557/2013 (IV-A) C.A. No. 8524/2013 (IV-A) C.A. No. 8518/2013 (IV-A) C.A. No. 8525/2013 (IV-A) C.A. No. 8539/2013 (IV-A) SLP(C) No. 5345/2014 (IV-A) C.A. No. 8562/2013 (IV-A) C.A. No. 8533/2013 (IV-A) C.A. No. 7854/2012 (IV-A) C.A. No. 8560/2013 (IV-A) SLP(C) Nos. 31028/2012 (IV-A) C.A. No. 8537/2013 (IV-A) C.A. No. 8543/2013 (IV-A) C.A. No. 8492/2013 (III) C.A. Nos. 8540-8541/2013 (XIV) C.A. No. 8542/2013 (XIV) C.A. No. 8549/2013 (XI -A) C.A. No. 8633/2013 (XI -A) C.A. No. 8547/2013 (XI -A) C.A. No. 8548/2013 (XI -A) C.A. No. 8546/2013 (XI -A) C.A. No. 8551/2013 (III) C.A. No. 8494/2013 (IV-A) C.A. No. 8922/2013 (IV-A) C.A. No. 8527/2013 (IV-A) C.A. No. 4543/2014 (IV-A) C.A. No. 8536/2013 (IV-A) C.A. No. 8500/2013 (IV-A) C.A. No. 8506/2013 (IV-A) C.A. No. 8553/2013 (IV-A) C.A. No. 8499/2013 (IV-A) C.A. No. 8526/2013 (IV-A) C.A. No. 8501/2013 (IV-A) C.A. No. 8538/2013 (IV-A) Digitally signed by ASHA SUNDRIYAL Date: 2017.09.14 16:11:07 IST Reason: Signature Not Verified

C.A. No. 8491/2013 (IV-A) C.A. No. 1098/2016 (IV-A) C.A. No. 8505/2013 (IV-A) C.A. No. 1097/2016 (IV-A) C.A. No. 8510/2013 (IV-A) C.A. No. 8513/2013 (IV-A) C.A. No. 8507/2013 (XIV) C.A. No. 8504/2013 (XIV) C.A. No. 8503/2013 (IV-A) C.A. No. 8519/2013 (IV-A) C.A. No. 8927/2013 (IV-A) C.A. No. 8791/2012 (IV-A) C.A. No. 8528/2013 (IV-A) C.A. No. 8523/2013 (IV-A) C.A. No. 8554/2013 (IV-A) C.A. No. 8509/2013 (IV-A) C.A. Nos. 8521-8522/2013 (IV-A) C.A. No. 8532/2013 (III) C.A. No. 147/2013 (IV-A) C.A. No. 8912/2012 (IV-A) C.A. No. 6594/2015 (IV-A) C.A. No. 8561/2013 (IV-A) C.A. No. 8531/2013 (IV-A) C.A. No. 8544/2013 (IV-A) C.A. No. 8550/2013 (IV-A) C.A. No. 8545/2013 (IV-A) SLP(C) No. 35917/2012 (IV-A) C.A. No. 8929/2013 (IV-A) C.A. No. 1099/2016 (IV-A) C.A. No. 10830/2014 (IV-A) SLP(C) No. 3617/2013 (IV-A) C.A. No. 8552/2013 (XIV) C.A. No. 8495/2013 (III) C.A. No. 8493/2013 (III) SLP(C) No. 31511/2013 (IX) SLP(C) No. 32318/2013 (IX) C.A. No. 9202/2013 (III) SLP(C) No. 36443/2013 (IX) SLP(C) Nos. 8818-8819/2015 (IV-A) C.A. No. 4293/2014 (XII-A) SLP(C) No. 22955/2014 (IV-A) C.A. No. 288/2015 (IV-A) SLP(C) No. 13023/2014 (IV-A) SLP(C) No. 17645/2014 (IV-A) SLP(C) No. 13024/2014 (IV-A) SLP(C) No. 25556/2014 (XII-A) C.A. No. 9167/2016 (XII-A) SLP(C) No. 28607/2014 (XII-A) SLP(C) No. 29978/2014 (XII-A) C.A. No. 8229/2015 (IV-A) SLP(C) No. 26753/2015 (XII-A) C.A. Nos. 646-647/2015 (IV-A) SLP(C) No. 34486/2014 (IV-A) SLP(C) No. 34487/2014 (IV-A) C.A. No. 77/2015 (IV-A) SLP(C) No. 766/2015 (IV-A)

SLP(C) No. 1923/2015 (XII-A) SLP(C) No. 312/2015 (XII-A) SLP(C) No. 2373/2015 (IV-A) SLP(C) No. 1179/2015 (IX) SLP(C) No. 13074/2015 (XII-A) C.A. No. 1951/2015 (XII-A) SLP(C) No. 9144/2015 (IV-A) SLP(C) No. 10814/2015 (IV-A) SLP(C) No. 12558/2015 (XII-A) SLP(C) No. 13364/2015 (IV-A) SLP(C) No. 13363/2015 (IV-A) SLP(C) No. 17384/2015 (IV-A) SLP(C) No. 17379/2015 (IV-A) SLP(C) No. 17387/2015 (IV-A) SLP(C) No. 17382/2015 (IV-A) SLP(C) No. 17385/2015 (IV-A) SLP(C) No. 19150/2015 (IV-A) SLP(C) No. 21974/2015 (IV-A) SLP(C) No. 20515/2015 (IX) SLP(C) No. 24213/2015 (XII-A) SLP(C) No. 28568/2015 (IX) C.A. No. 9250/2015 (III) C.A. Nos. 2406-2407/2016 (IV-A) SLP(C) No. 11831/2016 (XII-A) C.A. No. 4427/2016 (XII-A) SLP(C) No. 31420/2016 (IV-A) C.A. No. 9319/2016 (III) C.A. No. 2999/2017 (IV-A) SLP(C) No. 6983/2017 (IV-A) C.A. No. 2998/2017 (IV-A) C.A. No. 3059/2017 (IV-A) SLP(C) No. 32723/2016 (IV-A) C.A. No. 10880/2016 (IV-A) C.A. No. 11716/2016 (IV-A) SLP(C) No. 36154/2016 (IV-A) C.A. No. 911/2017 (IV-A) C.A. No. 3948/2017 (IV-A) C.A. No. 2419/2017 (IV-A) C.A. No. 1535/2017 (IV-A) C.A. No. 1536/2017 (IV-A) (FOR ADMISSION) C.A. No. 3797/2017 (IV-A) C.A. No. 2420/2017 (IV-A) C.A. No. 3060/2017 (IV-A) C.A. No. 3275/2017 (IV-A) C.A. No. 3651/2017 (III) SLP(C) No. 20697/2017 (IX) (IA No.65408/2017-CONDONATION OF DELAY IN FILING and IA No.65412/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 12-09-2017 These appeals were called on for hearing today. CORAM : HON'BLE MR. JUSTICE R.K. AGRAWAL

HON'BLE DR. JUSTICE D.Y. CHANDRACHUD

Mr. K. Radhakrishnan, Adv. Mrs. N. Annapoorani, Adv. Ms. Rekha Pandey, Adv. Mr. W.A. Qadri, Adv. Mr. Arijit Prasad, Adv. Ms. N. Annapurni, Adv. Mrs. Anil Katiyar, AOR Mr. Arvind Datar, Sr. Adv. Mr. Debmalya Banerjee, Adv. Mr. A.S. Aman, Adv. Mr. Manish Sharma, Adv. Mr. Kartik Bhatnagar, Adv. Mr. Aviral Kapoor, Adv. M/s. Karanjawala & Co. Mr. Ajay Vohra, Sr. Adv. Ms. Kavita Jha, AOR Mr. Udit Naresh, Adv. Ms. Percy J. Pardiwalla, Sr. Adv. Mr. F.V. Irani, Adv. Mr. Rustom B. Hathikhanawala, AOR Mr. M.S. Syali, Sr. Adv. Mr. Mayank Nagi, Adv. Ms. Husnal Nagi, Adv. Mr. Anand Sukumar, Adv. Mr. Tarun Singh, Adv. Mrs. Meera Mathur, AOR Mr. K.K. Chythanya, Adv. Mr. Anand Sukumar, Adv. Mr. S. Sukumaran, Adv. Mr. Bhupesh Kumar Pathak, Adv. Mr. Farrokh Irani, Adv. Mr. K. V. Mohan, AOR Mr. R.K. Raghavan, Adv. Mr. K.V. Balakrishnan, Adv. Mr. Jay Savla, Adv. Ms. Renuka Sahu, Adv. Mr. Prabhat Chaurasia, Adv. Mr. Jasdeep Singh Dhillon, Adv. Mr. Kunal Verma, AOR Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv. Ms. Niharika, Adv. M/s K J John And Co. Mr. Yoginder Handoo, AOR

Mr. Nishant Kumar, Adv. Ms. Saubhagya Agarwal, Adv. Mr. Jay Savla, AOR Mr. Avinash Kr. Lakhanpal, AOR Mr. R. N. Keswani, AOR Mr. Ranjit B. Raut, Adv. Ms. Bina Gupta, AOR Mr. Pritesh Kapur, Adv. Mr. T. Srinivasa Murthy, Adv. Ms. Shruti Iyer, Adv. Mr. Senthil Jagadeesan, AOR Mr. Nageswar Rao, Adv. Mr. Ambhoj Kumar Sinha, AOR Mr. Sandeep S. Karhail, Adv. Ms. Sherry Goyal, Adv. Mr. Pukhrambam Ramesh Kumar, AOR Mr. Uday Manaktala, Adv. Mr. V. Balachandran, AOR Mr. Siddharth Naidu, Adv. Mr. Satyam Sethi, Adv. Mr. A.T. Panda, Adv. Mr. Rameshwar Prasad Goyal, AOR Mr. Amit Kumar Singh, Adv. Mrs. K. Enatoli Sema, Adv. M/s Ksn & Co. Mr. Dheeraj Nair, AOR Ms. Vandana Anand, Adv. Mr. Nikhil Nayyar, AOR Mr. Sachit Jolly, Adv. Mr. Rahul Sateeja, Adv. Mr. B. Vijayalakshmi Menon, AOR Mr. Sameer Parekh, Adv. Mr. Tanuj Agarwal, Adv. Ms. Pavitra Singh, Adv. M/s. Parekh & Co. Mr. Sandeep Devashish Das, AOR Mr. Satpal Singh, AOR Mr. Vasudevan Raghavan, AOR

5

Ms. Puja Sharma, Adv. Mr. Kunal Sachdeva, Adv. Ms. Garima Sharma, Adv. Mr. Imran Ali, Adv. Mr. Mohit Chaudhary, AOR Mr. Tarun Gulati, Adv. Mr. Sparsh Bhargava, Adv. Mr. Tushal Gupta, Adv. Mr. Kishore Kunal, AOR Mr. R. Chandrachud, AOR Mrs. Sudha Gupta, AOR Mr. Rajesh Mahale, AOR Mr. Santosh Paul, Adv. Mr. Joseph Aristotle S., AOR Mrs. Priya Aristotle, Adv. Mr. Ashish Yadav, Adv. Ms. Romsha Raj, Adv. Mr. Sreenath S., Adv.

UPON hearing the counsel the Court made the following O R D E R

List these matters on 20.09.2017.

(ASHA SUNDRIYAL) (CHANDER BALA) COURT MASTER COURT MASTER