Departmental appeal against a Tribunal order that had followed the Tribunal's earlier decision in TSYS Card Tech Ltd. Counsel could not dispute that position. The High Court rejected the appeal in light of its own judgment of 16.07.2024 affirming the Tribunal's view.
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$~14
versus
VERITAS STORAGE SINGAPORE PTE LTD. .....Respondent Through:
CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 10.07.2026
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/07/2026 at 11:30:06
not in a position to dispute the aforesaid position.
DINESH MEHTA, J
RAJNEESH KUMAR GUPTA, J
JULY 10, 2026 kk
This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 14/07/2026 at 11:30:06
Colour shows how this judgement treated each authority
TSYS Card Tech Ltd v. DCIT, Circle-3(1)(1), International Taxation, New DelhiRelied on¶2
TSYS Card Tech Ltd v. DCIT, Circle- 3 (1)(1), International Taxation, New Delhi, ITA No. 2006/Del/2022
The Commissioner of Income Tax – International Taxation-3 v. TSYS Card Tech Ltd.Followed¶4
The Commissioner of Income Tax – International Taxation-3 v. TSYS Card Tech Ltd., ITA No. 165/2024
1 provisions across 1 enactments
Commissioner of Income Tax, International Taxation-3, Delhi
Veritas Storage Singapore Pte Ltd.
Dinesh Mehta
Rajneesh Kumar Gupta
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
