Authority: Supreme Court of India
Order Date: 04-08-2026
Case Overview
- Petitioners: Commissioner of Income Tax (Petitioner) vs Respondent: Amazon Web Services Inc.
- Petitions: IA No. 114009/2026 and IA No. 122009/2026 seeking condonation of delay in filing; also Special Leave to Appeal (C) No. 21151/2026 (SLP‑C) relating to earlier Delhi High Court judgment.
- Background: The SLP arises from the impugned final judgment and order dated 29‑May‑2025 in ITA No. 150/2025 passed by the High Court of Delhi.
- Hearing: Conducted on 28‑Jul‑2026 before a bench of Hon’ble Mr. Justice J.B. Pardiwala and Hon’ble Mr. Justice K. Vinod Chandran.
- Counsel: For petitioner – Sr. Adv. Arijit Prasad, Sr. Adv. Sudarshan Lamba (AOR), Adv. Venkataraman Chandrashekhara Bharathi, Adv. Medha Pushkarna, Adv. Sachin Sharma. For respondent – Sr. Adv. Porus Kaka, Adv. Rohit Jain, Adv. Aniket Deepak Agrawal (AOR), Adv. Abhisek Singhvi, Adv. Kashish Harwani.
- Order: The Court entered an order list on 04‑Aug‑2026, placing the matter high on the Board for further consideration.
Final Outcome
- No substantive judgment was delivered; the case was listed for further hearing, and the pending applications for condonation of delay remain under consideration.
Topics: Tax Litigation, Supreme Court