Cummins India Limited has announced that the Income Tax Department has filed appeals before the Hon’ble Bombay High Court. These appeals challenge the order previously passed by the Income Tax Appellate Tribunal (ITAT), which had granted relief to the company amounting to INR 210.77 crores. The company became aware of these appeals on July 8, 2026, through communication from its Advocate-on-Record and information on the Hon’ble Bombay High Court’s website. Formal intimation and copies of the appeal papers are still awaited. The estimated financial implication due to this litigation is approximately INR 72.88 crores. This disclosure is made in furtherance to previous letters dated August 14, 2023, December 19, 2023, and December 19, 2025, and is based on the ITAT order and currently available information. Further updates will be provided upon receipt and review of the detailed appeal papers.