Details of the Legal Proceeding and Update

The company had previously challenged an Income Tax Assessment Order dated March 26, 2025. This challenge was first made before the First Appellate Authority. Subsequently, the order of the First Appellate Authority dated March 09, 2026 was challenged before the Income Tax Appellate Tribunal (Hon'ble Tribunal) vide Income Tax Appeal No. 1429/CHNY/2026.

Upon hearing the contentions of the company (Appellant) and the Income Tax Officer (Respondent), the Hon'ble Tribunal issued an order dated July 14, 2026. The Tribunal's order quashed the order of the First Appellate Authority and restored the matter to the file of the First Appellate Authority for fresh adjudication.

This disclosure is made in continuation of a prior company disclosure dated April 25, 2026.

Tabular Update on Litigation Status

An annexure provides a structured update on the tax litigation as required by the Master Circular:

| Sr. No. | Name of the opposing party | Date of initiation of the litigation/dispute | Status of the litigation/dispute as per last disclosure | Current status of litigation/dispute |

| 1. | The Income Tax Officer | March 09, 2026 | Ongoing | Culminated |

Financial Impact

Financial impact is not quantified in the disclosure.