Updated on litigation matter related to Income Tax

wsm FASHIONS LIMITED A Govt. Recognised Export House September 24, 2026 BSE Limited Phiroze, Jeejeebhoy Towers, Dalal Street, Mumbai-400001 Serip Code: 521206 Sub: Intimation under Regulation 30 the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”) - Update on material litigations (Income Tax related matters). Dear Sir, Pursuant to Regulation 30 and Para B of Part A of Schedule IIT of the Listing Regulations read with SEBI Master Circular No. SEBI/HO/CFD/PoD2/CIR/P/0155 dated 11" November 2024, we hereby submit the development in one of the ongoing litigations, in the prescribed format: The details of any change in Income Tax related matters: the status and/ or any development in relation to Disallowance of deduction under Section 80HHC and Sections such proceedings 28(iiia) to 28(iiie) of the Income Tax Act, 1961 for AY 2000-2001 and 2001-2002: The Income Tax authorities vide various Orders disallowed the deductions under Section 80HHC and also disallowed the exemption of income earned as Interest on Margin Money. The orders were in favour of the Company until the Judgment of Hon’ble Delhi High Court | The Company filed an appeal against the Order of the Hon’ble Delhi | High Court before the Hon’ble Supreme Court of India. By Order dated 18" September, 2026 (received by the Company on 21° September, 2026), the appeal filed by the Company for the above years have been dismissed, by the Hon’ble Supreme Court of India There was an inadvertent delay in the submission due to some inevitable reasons. Quantum of claim(s), if any: The aggregate amount involved under the above litigations was Rs. 1.07 Crore. Regd. Office & Works: Khasra No. 62 D1/3 Industrial Area Rajarampur, Sikandrabad, Bulandshahr UP-203205 IN Delhi Office: Unit No. 137, DLF Prime Tower, F Block Okhla Phase-1, New Delhi-110020, Telephone No. 011-49025972 CIN: 1L17112UP1993PLC022479, E-Mailid: samtex.compliance@gmail.com Website- www.samtexfashions.com [In the case of litigation | Not Applicable o i h against key management ‘ personnel or its promoter or | ultimate person in ‘ control, regularly provide details of any change in | the status and / or any | development in relation to @ch proceedings; In the event of settlementof | Not Applicable | the proceedings, details of such settlement | including - terms of the settlement, compensation/ penalty paid (if any) and impact of such | settlement on the financial Position of the listed entity. This is for your information and record. This intimation is also being uploaded on the Company’s website at www.samtexfashions.com. You are requested to kindly take the same on record. Thanking you, For SAMTEX FASHIONS LIMITED Rinki Rani Company Secretary & Compliance Officer (M. No. A51516)