IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: D: NEW DELHI BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.3314/Del/2013 [AY : 2006-07] ITA No.5671/Del/2011 [AY : 2007-08] ITA No.4054/Del/2014 [AY : 2008-09] ITA No.1974/Del/2014 [AY : 2009-10]

ITAs No.2088, 2089 & 2090/Del/2017 [AYs : 2010-11 to 2012-13]

Oracle Systems Corporation, v. Addl. Director of Income-tax, C/o Oracle India Private limited, Range-2, F-01/02, 1^st Floor, Salcon International Taxation, Rasvilas, New Delhi.

D-1, District Centre, Saket, New Delhi – 110 017. PAN: AAACO0207A (Appellant) (Respondent)

Assessee by : Shri G.C. Srivastava, Advocate Shri Kalrav Mehrotra, Advocate, Shri O.P. Mehra, Consultant, Shri Atishay Jain, CA, Shri Shubham Bansal, Advocate &

Shri Pushpak Garg, CA Revenue by : Shri Indruj Singh Rai, Special Counsel Date of Hearing : 19.01.2026 Date of Pronouncement : 02.03.2026 ORDER PER Bench:

These seven appeals for the respective assessment year’s detailed hereunder have been filed by the assessee against the separate assessment orders read with ld. Dispute Resolution Panel orders , or ld. Commissioner of Income-

tax(Appeals) appellate orders, as detai