Authority: Supreme Court of India
Order Date: 25 July 2026
Case Overview
- Petitioner: Commissioner of Income Tax (International Taxation) 3, Delhi.
- Respondent: Service Now Nederland BV.
- The petition arises from an impugned judgment and order dated 18‑03‑2024 passed by the Delhi High Court in ITA No. 143/2024.
- Additional applications for condonation of delay in filing are IA No. 151651/2025 and IA No. 174796/2025 (Diary No. 35642/2025).
- Hearing was held on 16‑07‑2026 before a bench comprising the Chief Justice, Justice Joymalya Bagchi and Justice V. Mohana.
- Counsel for the petitioner included Miss Madhulika Upadhyay (AOR), S Dwarakanath, Sudarshan Lamba, Navanjay Mahapatra, Astha Singh, Ajay Kumar Prajapati.
- Counsel for the respondent included Ajay Vohra (Sr. Adv.), Aditya Vohra, Aniket Deepak Agrawal, Tanmay Vivek Dhakras.
Final Outcome
- The Court ordered that the matter be listed before an appropriate bench after obtaining necessary directions from the Chief Justice of India.
- The order was digitally signed by Registrar Nitin Talreja on 25‑07‑2026 at 12:25:00 IST.
Topics: Tax Litigation, Supreme Court Procedure