Authority: Supreme Court of India

Order Date: 31 July 2026

Case Overview

  • Parties: The Commissioner of Income Tax International Taxation & Anr (Petitioner) versus M/s IBM World Trade Corporation (Respondent).
  • Proceedings: This is Miscellaneous Application No.2170/2026 in SLP(C) No.11098/2021, arising out of the impugned final judgment and order dated 13‑01‑2026 in SLP(C) No.11098/2021.
  • Application Sought: Restoration of the Special Leave Petition (SLP) before the Supreme Court (IA No.47607/2026).
  • Hearing Details: Heard 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; Mr. Nithin Chowdhary Paluvari, Adv.; Mr. Sarthak Karol, Adv.; Ms. Nasadiya Singh, Adv.; Mr. S Vijay Adithya, Adv.
  • Counel for Respondent: (Not listed in the excerpt).
  • Reference Order: The Court referred to its order dated 19‑05‑2026 passed in M.A.NO.1100 of 2026 in C.A.No.4132 of 2020.

Final Outcome

  • The Court dismissed the application seeking restoration of the Special Leave Petition.
  • Consequently, the Miscellaneous Application No.2170/2026 was also dismissed.
  • The order was digitally signed by BORRA LM VALLI on 31‑07‑2026 at 16:59:40 IST (Signature Not Verified).

Topics: Tax Litigation, Supreme Court Order