Court Condones Delay in Urban Ladder Appeal

Authority: Supreme Court of India

Order Date: 14-08-2026

Case Overview

• Petitioner: The Commissioner of Income Tax International
• Respondent: M/s Urban Ladder Home Decor Solutions Pvt. Ltd.
• Proceedings: Special Leave Petition (Civil) Diary No. 39482/2026, arising from the impugned final judgment and order dated 07-02-2025 in ITA No. 11/2022 passed by the High Court of Karnataka, Bengaluru.
• Background: The High Court dismissed the appeal but granted the revenue liberty to seek review or restoration of the appeal if a related Supreme Court review petition (Commissioner of Income Tax International Taxation & Anr. vs. Engineering Analysis Centre of Excellence Pvt. Ltd.) is allowed in favour of the revenue.
• Counsel for Petitioner: Sudarshan Lamba (AOR), V Chandrashekhara Bharathi, Kartikeya Asthana, Gaurang Bhushan, Surendra Sinha.
• Counsel for Respondent: Not listed.
• Observations: The Court considered the petition for condonation of delay in filing the SLP and the liberty granted by the High Court to the revenue.

Final Outcome

1. Delay in filing the Special Leave Petition is condoned.

2. The petition stands disposed of.

3. Any pending applications, if any, are also disposed of.

Topics: Tax Litigation, Supreme Court Order