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* IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 26^th February, 2026 Pronounced on: 15th September, 2026 Uploaded on: 16^th September, 2026 # CNR No. DLHC015171612017 + W.P.(C) 10711/2017 TEVA PHARMACEUTICALS USA INC. .....Petitioner versus DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1), INTERNATIONAL TAXATION, NEW DELHI .....Respondent # CNR No. DLHC015171802017 + W.P.(C) 10714/2017 TEVA PHARMACEUTICALS USA INC. .....Petitioner versus DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1), INTERNATIONAL TAXATION, NEW DELHI .....Respondent # CNR No. DLHC010470482019 + W.P.(C) 12721/2019 & CM APPL. 52016/2019 TEVA PHARMACEUTICALS INDUSTRIES LIMITED & ANR.

.....Petitioners versus DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1), INTERNATIONAL TAXATION, NEW DELHI .....Respondent # CNR No. DLHC010099512022 + W.P.(C) 4065/2022 & CM APPL. 22365/2024 TEVA PHARMACEUTICAL INDUSTRIES LIMITED .....Petitioner versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3 (1)(1), INTERNATIONAL TAXATION, NEW DELHI .....Respondent # CNR No. DLHC010029222023 + W.P.(C) 1295/2023 & CM APPL. 4915/2023 TEVA PHARMACEUTICALS USA INC. .....Petitioner versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3 (1) (1), INTERNATIONAL TAXATION NEW DELHI & ANR.

.....Respondents Appearances:

For Petitioners:

Mr. Harish N Salve, Senior Advocate & Mr. Sachit Jolly, Senior Advocate with Ms. Anuradha Dutt, Ms. Sherry Goyal, Ms. Viyushti Rawat, Mr. Devansh Jain, Mr. Raghav Dutt, Mr. Sarthak Abrol &

Mr.Abhyudaya Shankar Bajpai, Advs.

For Respondents:

Mr. Himanshu S. Sinha, Special Counsel with Mr. Yash Varmani, Mr.Utkarsh Mittal, Ms. Ishita Sharma, Mr. Kshitiz Saxena, Advocates.

Mr. Sunil Agarwal, Senior Standing Counsel with Ms. Monica Benjamin, Junior Standing Counsel, Mr. Gibran Naushad, Junior Standing Counsel, Mr. Adeeb Ahmad, Ms. Harshita Sharma &

Ms.Laiba Arif, Advocates.

Mr. Vipul Agrawal, Senior Standing Counsel with Ms. Sakshi Shairwal, Junior Standing Counsel, Mr. Akshat Singh, Junior Standing Counsel, Ms. Harshita Kotru, Mr. Gaoraang Ranjan &

Mr.Sachin Singh, Advocates.

CORAM:

HON’BLE MR. JUSTICE DINESH MEHTA HON’BLE MR. JUSTICE VINOD KUMAR

J U D G M E N T

REPORTABLE Per DINESH MEHTA, J.

Prelude Given by Mr. Sachit Jolly

1. When the matter was called, Mr. Sachit Jolly, learned senior counsel appearing for the petitioners, submitted that Mr. Salve who is to lead him is stuck in some personal work and may take 20-30 minutes and requested the Court to take other matter in the meantime. As it was a time-fixed matter, the Court asked Mr. Jolly to give an overview of the matter, and accordingly, he outlined the broad factual canvas and legal basis behind the present batch of writ petitions.

2. Mr. Jolly, learned senior counsel for the petitioners started by informing the Court that the present batch comprises five writ petitions arising out of a common set of transactions, involving overlapping questions concerning the taxability of payments made by Ranbaxy Laboratories Limited (hereinafter referred to as ‗Ranbaxy India‘) to Teva Pharmaceutical Industries Ltd., Israel (hereinafter referred to as ‗Teva Israel‘), the validity of reassessment proceedings initiated against Teva Pharmaceuticals USA Inc. (hereinafter referred to as ‗Teva USA‘), the correctness of the ruling rendered by the Authority for Advance Rulings, NCR Bench (New Delhi) (hereinafter referred to as ‗AAR‘), and the consequential claim by Teva Israel for refund of tax deducted at source by Ranbaxy India.

3. Mr. Jolly, learned senior counsel for the petitioners added that the lead matter, W.P.(C) 12721/2019 has been instituted by Teva Israel and Teva USA challenging the order dated 25.10.2019 passed by the AAR, whereby the AAR, while refraining from pronouncing upon the taxability of the subject payment in India, held, inter alia, that the income in question belonged to Teva USA and not to Teva Israel. He submitted that the AAR had observed that since the impugned arrangement was