Case Details

  • Case Name: Special Leave Petition (Civil) Diary No. 8945/2026
  • Petitioner: Commissioner of Income Tax (International Taxation)
  • Respondent: Genpact Consulting (Singapore) Pte Ltd
  • Court: Supreme Court of India
  • Order/Proceeding Date: 27-05-2026
  • Reference: Impugned final judgment dated 11-12-2024 in ITA No. 103/2023; IA No. 82141/2026 (condonation of delay)

Parties Involved

  • Petitioner Counsel: Mr. N Venkataraman (A.S.G.), Mr. Sudarshan Lamba (AOR), Mr. V Chandrashekhara Bharathi, Adv., Ms. Nasadiya Singh, Adv., Ms. Disha Thakkar, Adv., Mr. Ankur Rastogi, Adv.
  • Respondent Counsel: Mr. Mukul Rohatgi, Sr. Adv., Mr. Sachit Jolly, Sr. Adv., Ms. Anuradha Dutt, Adv., Ms. Sherry Goyal, Adv., Ms. Viyushti Rawat, Adv., Mr. Sarthak Abrol, Adv., Mr. Raghav Dutt, Adv., Ms. B. Vijayalakshmi Menon (AOR)

Issues / Allegations / Violations

  • The petitioner seeks condonation of delay in filing Income Tax Assessment IA No. 82141/2026 against the respondent.

Findings & Observations

  • No substantive findings or observations were recorded in the order.

Penalties / Settlements / Directions

  • The Court ordered that the matter be listed after partial Court working days. No monetary penalty or settlement was imposed.

Corrective Actions & Future Obligations

  • Not specified in the order.

Final Ruling & Enforcement

  • The case is listed for further hearing; no final decision on the merits has been rendered.