Case Details

  • Case name: Petition for Special Leave to Appeal (C) No. 17002/2026 (with SLP(C) No. 17003/2026 (XIV))
  • Parties: Commissioner of Income Tax International Taxation I, New Delhi (Petitioner) vs Adobe Systems Software Ireland Ltd (Respondent)
  • Court/Authority: Supreme Court of India
  • Case/Order No.: Not explicitly stated; petition numbers as above
  • Date of hearing: 15-05-2026
  • Date of order: 02-06-2026 (digitally signed by NITIN TALREJA)
  • Period of dispute/violation: Not specified in the order

Parties Involved

  • Petitioner: Commissioner of Income Tax International Taxation I, New Delhi
  • Respondent: Adobe Systems Software Ireland Ltd
  • Counsel for Petitioner: Mr. N Venkataraman (ASG), Mr. Sudarshan Lamba (AOR), Mr. Venkataraman Chandrashekhara Bharathi (Adv.), Ms. Disha Thakkar (Adv.), Mr. Padmesh Mishra (Adv.), Mr. Snehlata Shantilal Surana (Adv.), Mr. Gopi Chand (Adv.)
  • Counsel for Respondent: Mr. Arvind P. Datar (Sr. Adv.), Mr. Vishal Kalra (Adv.), Mr. Anil Kumar (Adv.), Ms. Suvandana Kalra (Adv.), Mr. Anil Kumar Gautam (AOR)
  • Digital Signatory of Order: NITIN TALREJA

Issues / Allegations / Violations

  • The petition challenges the impugned judgment and order dated 23-01-2025 in ITA No. 415/2024 passed by the High Court of Delhi.
  • Specific allegations or issues are not detailed in the Supreme Court order excerpt.

Findings & Observations

  • Learned ASG representing the Revenue submitted that the present matters do not pertain to the issues addressed in the order dated 10.04.2026 (C.A. No. 4716/2026) and the order dated 04.05.2026 (C.A. No. 6922/2026).
  • The Court, presided by Justice Joymalya Bagchi, accepted the submission and proceeded to issue procedural directions.

Penalties / Settlements / Directions

  • The Court ordered: “List these matters (without tagging) after obtaining directions from the Chief Justice of India on the administrative side.”
  • No monetary penalties, settlements, or bans were imposed in this order.

Corrective Actions & Future Obligations

  • The parties must await administrative directions from the Chief Justice of India.
  • Once directions are obtained, the matters are to be listed without tagging in the Court’s docket.

Final Ruling & Enforcement

  • The order, digitally signed by NITIN TALREJA on 02-06-2026 at 16:35:59 IST, constitutes the final procedural directive for the present petition.
  • No further enforcement actions are specified beyond the listing directive.