2025:BHC-OS:18666-DB IN THE HIGH COURT OF JUDICATURE AT BOMBAY Digitally ORDINARY ORIGINAL CIVIL JURISDICTION signed by VINA VINA ARVIND ARVIND KHADPE WRIT PETITION (L) NO.11226 OF 2025 KHADPE Date:

2025.10.13

15:08:28 +0530 Archroma International (India) Private .. Petitioner Limited earlier known as Huntsman International (India)

Private Limited Lighthall B Wing, Saki Vihar Road, Andheri East, Mumbai 400072 PAN : AAACH149J Versus

1. Deputy Commissioner of Income Tax, Circle 2(1)(1)

Room No.561, Aayakar Bhavan, M. K. Road, Churchgate, Mumbai 400020

2. Deputy Commissioner of Income Tax, (Transfer Pricing) – 2(2)(1), Room No.561, Aayakar Bhavan, M. K. Road, Churchgate, Mumbai 400020

3 Union of India Through the Secretary, Ministry of Finance, Govt. Of India, North Block, New Delhi – 110 001 .. Respondents.

Mr. J. D. Mistry, Senior Advocate, with Mr. Paras Savla, Mr. Harsh Shah, Mr. Pratik Poddar, Mr. Rajnandini Shukla, Advocates for the Petitioner.

Ms. Sushma Nagaraj, with Mr. Abhinav Palsikar, Advocates for the Respondents.

CORAM: B. P. COLABAWALLA &

AMIT S. JAMSANDEKAR, JJ.

Judgment Reserved On : 16^th September, 2025 Judgment Pronounced On: 10^th October, 2025 JUDGMENT (PER Amit Satyavan Jamsa