SC Dismisses SLP – IT vs Salesforce

Authority: Supreme Court of India

Order Date: 13 July 2026

Case Overview

• Petitioner: Commissioner of Income Tax (International Taxation); Respondent: Salesforce.com Singapore Pte. Ltd.
• Special Leave Petition (Civil) Diary No. 26285/2026 filed against the High Court of Delhi’s final judgment dated 12‑12‑2024 in ITA No. 569/2024.
• Interlocutory applications IA No. 172680/2026 and IA No. 177669/2026 sought condonation of delay in filing.
• Counsel for petitioner: Nisha Bagchi (Senior Advocate), Sudarshan Lamba, Akshat Agarwal, Nasadiya Singh, Sachin Sharma, P K Biswal. Counsel for respondent not listed.
• Bench: Hon’ble Mr Justice Pamidighantam, Hon’ble Mr Justice Sri Narasimha, Hon’ble Mr Justice Alok Aradhe.

Final Outcome

1. The Court condoned the delay in filing the two interlocutory applications.

2. It declined to interfere with the impugned High Court order under Article 136 of the Constitution.

3. The Special Leave Petitions were dismissed and any accompanying interlocutory applications were disposed of.

Topics: Tax Litigation, International Taxation