Hinduja Global Solutions Limited (HGS) has received interim relief from the Hon'ble High Court of Judicature at Bombay regarding a direction from the Secretariat, Approving Panel under General Anti-Avoidance Rules (GAAR) for AY 2022-23 & AY 2023-24. This direction had characterized the tax treatment under the demerger of NXTDigital's Digital, Media and Communication Business Undertaking into HGSL as an “impermissible avoidance arrangement”. The Company had challenged this direction by filing a writ petition. The Hon'ble Bombay High Court heard the petition on December 19, 2025, and admitted the petition. In the interim, the court has granted a stay on the implementation of the GAAR Panel's direction, providing interim relief to HGS. The matter is scheduled for further hearing in January 2026. HGS has been responding to notices from Income Tax authorities for AYs 2021-22 to 2023-24 and taking appropriate legal steps. As of now, there is no adverse financial impact on the Company from these matters. This disclosure is made under Regulation 30 of the SEBI LODR.