* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 19 September 2024 Judgment pronounced on: 18 December 2024 + ITA 1288/2006 DIRECTOR OF INCOME TAX INTN'L .....Appellant Through: Mr. Aseem Chawla, SSC with Ms. Pratishtha, JSC.

versus WESTERN UNION FINANCIAL SERVICES INC. .....Respondent Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Gaurav Jain and Mr. Shubham Gupta, Ms. Shalini, Advocates.

+ ITA 724/2016 PR.COMMISSIONER OF INCOME TAX .....Appellant Through: Mr. Aseem Chawla, SSC with Ms. Pratishtha, JSC.

versus WESTERN UNION FINANCIAL SERVICES .....Respondent Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Gaurav Jain and Mr. Shubham Gupta, Ms. Shalini, Advocates.

+ ITA 192/2019 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)- 3 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr.

Anant Mann, Adv.

versus WESTERN UNION FINANCIAL SERVICES INC. .....Respondent Signature Not Verified ITA 1288/2006 & Connected Matters Page 1 of 72 Digitally Signed Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Gaurav Jain and Mr. Shubham Gupta, Ms. Shalini, Advocates.

+ ITA 126/2016 DIRECTOR OF INCOME TAX-II .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr.

Anant Mann, Adv.

versus WESTERN UNION