Authority: Supreme Court of India

Order Date: 24-08-2026

Case Overview

  • Parties: Commissioner of Income Tax (International Taxation) (Petitioner) vs. M/S CSG International Ltd (now known as Mavenir UK Holdings) (Respondent).
  • Origin: The Special Leave Petition (SLP) arises from an impugned final judgment and order dated 29-08-2023 in ITA No. 487/2023 passed by the High Court of Delhi.
  • Petition Numbers: IA No. 223865/2024 (condonation of delay in filing SLP), IA No. 223866/2024 (condonation of delay in refiling SLP), IA No. 223867/2024 (exemption from filing copy of the impugned judgment).
  • Court Composition: Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K. Vinod Chandran.
  • Counsel for Petitioner: Mr. B K Satija, Adv.; Mr. Sudarshan Lamba, AOR; Mr. V Chandrashekhara Bharathi, Adv.; Mr. Pankaj Singh, Adv.; Mr. Santosh Kumar, Adv.; Mr. Raman Yadav, Adv.
  • Counsel for Respondent: Ms. Ananya Kapoor, Adv.; Mr. Salil Kapoor, Adv.; Mr. Ravi Kumar, Adv.; Mr. Sumit Lalchandani, Adv.; Mr. Praveen Swarup, AOR.
  • Revenue’s Submission: Counsel for the Revenue observed that similar Special Leave Petitions have already been dismissed by this Court.

Final Outcome

1. The Court condoned the delay in filing the Special Leave Petition.

2. The exemption application filed by the petitioner was allowed.

3. In view of the Revenue’s submission that comparable SLPs have been dismissed, the Court dismissed the present Special Leave Petition.

Topics: Legal/Tax Litigation, Supreme Court Order