IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 5973 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 6130 of 2025 FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ==========================================================

Approved for Reporting Yes No ==========================================================

SUN PHARMACEUTICAL INDUSTRIES LIMITED Versus DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA & ANR.

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Appearance:

MR SAURABH SOPARKAR SENIOR ADVOCATE MR B S SOPARKAR(6851) for the Petitioner(s) No. 1 DS AFF.NOT FILED (N) for the Respondent(s) No. 2 MR RUTVIJ R PATEL(10615) for the Respondent(s) No. 1 ==========================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 06/01/2026 COMMON ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1. With consent of learned advocates for the respective parties, the matters are taken up for final hearing.

RULE. Learned Senior Standing Counsel Mr. Rutvij R. Patel waives service of notice of rule on behalf of the resp