SC Dismisses IT Petition – Sri Lanka Cricket

Authority: Supreme Court of India

Order Date: 14-08-2026

Case Overview

• Parties: The Commissioner of Income Tax (Petitioner) versus Sri Lanka Cricket (Respondent).
• Nature of Proceeding: Special Leave Petition (Civil) Diary No. 42869/2026, arising from an impugned final judgment and order dated 15-01-2026 in ITA No. 4/2026 passed by the High Court of Delhi.
• Application: IA No. 229697/2026 seeking condonation of delay in filing.
• Reference Order: The Court considered the order dated 13.01.2026 passed in C.A. Nos.586‑593/2012 (Deputy Director of Income Tax International Taxation vs. Shine Satellite Public Company Ltd).
• Observations: The Court heard senior counsel Mrs. Nisha Bagchi for the petitioner and noted the earlier precedent.

Final Outcome

1. Delay in filing is condoned.

2. The Special Leave Petition is dismissed.

3. Any pending applications, if any, are ordered to stand disposed.

Topics: Tax Law, Judicial Decision