Authority: Supreme Court of India

Order Date: 26-10-2026

Case Overview

  • Petition filed by the Commissioner of Income Tax (International Taxation) seeking condonation of delay in filing IA No. 241854/2026, arising from the impugned final judgment and order dated 11-12-2024 in ITA No. 571/2023 of the Delhi High Court.
  • Respondent: Genpact Consulting (Singapore) Pte Ltd, represented by AOR Ms. B. Vijayalakshmi Menon.
  • The matter was heard before Hon’ble Justices J.B. Pardiwala and K. Vinod Chandran, with counsel listed for both sides.

Final Outcome

  • The Court condoned the delay in filing the petition.
  • It directed that a notice be issued to the respondent.
  • Ms. B. Vijayalakshmi Menon, the AOR, waived service of the notice on behalf of Genpact Consulting (Singapore) Pte Ltd.
  • The case was tagged with SLP (C) No.25934/2026 for further proceedings.

Topics: Tax Litigation, Court Order