Authority: Supreme Court of India

Order Date: 16-07-2026

Case Overview

  • Petitioners: Commissioner of Income Tax (Petitioner) against Service Now Nederland BV (Respondent).
  • Origin: Special Leave Petition (Civil) Diary No. 28577/2026 arising from the impugned judgment and order dated 11‑07‑2024 passed by the High Court of Delhi in ITA No. 341/2024.
  • Issues: (i) Condonation of delay in filing of Income Tax Return (IA No. 177447/2026); (ii) Exemption from filing copy/certificate of the impugned judgment (IA No. 177446/2026).
  • Counsel for petitioner: Mr. N Venkataraman, A.S.G.; Mr. Sudarshan Lamba, AOR; Mr. B K Satija, Adv.; Mr. Harsh Gokhle, Adv.; Mr. Saurabh Kumar Kaushik, Adv.
  • Counsel for respondent: Not listed in the record.
  • Bench: Hon'ble Chief Justice, Hon'ble Justice Joymalya Bagchi, Hon'ble Justice V. Mohana.

Final Outcome

  • The Court ordered that the matter be listed before an appropriate bench after obtaining necessary orders from the Chief Justice of India.

Topics: Tax Litigation, Supreme Court Proceedings