Authority: Supreme Court of India
Order Date: 31 July 2026
Case Overview
- Petitioners: Commissioner of Income Tax & Anr.; Respondent: M/s IBM World Trade Corporation.
- Miscellaneous Application No. 2169/2026 in SLP(C) No. 16639/2021, seeking restoration of the Special Leave Petition dated 13-01-2026.
- IA No. 49063/2026 filed; hearing on 31-07-2026 before Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice R. Mahadevan.
- Counsel for petitioner: Mr. S Dwarakanath, A.S.G.; Mr. Sudarshan Lamba, AOR; Ms. S Vijay Aditya; Adv. Mr. Sarthak Karol; Adv. Mr. Nithin Chowdhary Paluvari; Adv. Ms. Nasadiya Singh.
- No counsel listed for respondent.
Order Details
- The Court referred to its earlier order dated 19 May 2026 (M.A.NO.1100 of 2026 in C.A.No.4132 of 2020).
- The Court dismissed IA No. 49063/2026, thereby rejecting the petition to restore the Special Leave Petition.
- Consequently, the Miscellaneous Application is also dismissed.
- Order digitally signed by Court Master (B. Lakshmi Manikya Valli) and Divya Babbar; timestamp 2026-07-31 16:59:39 IST.
Final Outcome
- The Special Leave Petition remains dismissed; the petitioner receives no further relief, and the tax dispute proceeds without the sought restoration.
Topics: Tax Litigation, Supreme Court Decision