Authority: Supreme Court of India (Special Lok Adalat)
Order Date: 21-08-2026
Case Overview
- Petitioner: Cargill India Private Limited.
- Respondent: Central Board of Direct Taxes.
- Petition filed as Special Leave to Appeal (C) No.18119/2025.
- Dispute concerns interpretation of Rule 9C of the Income Tax Rules, 1962 read with Section 71A of the Income Tax Act, 1961.
- The matter was referred to Lok Adalat for settlement; parties could not agree.
- A notice was issued by the Court bench on 23‑06‑2026 framing the issue.
- Counsel for petitioner included Mr. Kamal Sawhney, Mr. Nikhil Agarwal, Mr. Nishank Vashishta, Mr. Puru Medhira, Mr. Deepak Thackur; counsel for respondent included Mr. S. Dwarakanath, Ms. Nisha Bagchi, Mr. Harmeet Singh Ruprah, Ms. Shambhavi Sharma.
Final Outcome
- The Court ordered that, since settlement failed, the matter be posted before the appropriate bench for adjudication.
- Deputy Registrar (Vishal Anand) signed the order on 24‑08‑2026, directing further proceedings.
Topics: Tax Law Interpretation, Lok Adalat Procedure