Authority: Supreme Court of India
Order Date: 16 July 2026
Case Overview
- Petitioner: Commissioner of Income Tax (International Taxation) I, New Delhi.
- Respondent: Adobe Systems Software Ireland Ltd.
- The petition (Special Leave Petition (C) No. 17002/2026) arises from the impugned judgment and order dated 23‑Jan‑2025 rendered by the Delhi High Court in ITA No. 415/2024 concerning international tax matters.
- Concurrently, Special Leave Petition (C) No. 17003/2026 (XIV) and Item No. 83 (Civil) Diary No. 2470/2026 were listed, seeking condonation of delay in filing (IA 141495/2026) and in refiling/curing defects (IA 141497/2026).
- The matter was heard before a bench comprising the Chief Justice, Justice Joymalya Bagchi and Justice V. Mohana on 16‑07‑2026, with counsel for both parties listed.
Final Outcome
- The Court ordered that the petitions be listed before an appropriate bench after obtaining necessary orders from the Hon’ble Chief Justice of India, without disposing the substantive issues at this stage.
Topics: Tax Litigation, International Tax