Authority: Supreme Court of India

Order Date: 13 July 2026

Case Overview

  • Petition: Special Leave Petition (Civil) Diary No.2470/2026, arising from the impugned final judgment and order dated 07‑02‑2025 in ITA No. 32/2025 of the High Court of Delhi.
  • Parties: Commissioner of Income Tax (International) – Delhi (Petitioner) versus Adobe Systems Software Ireland Ltd (Respondent).
  • Related IA applications: IA No. 141495/2026 (condonation of delay in filing SLP) and IA No. 141497/2026 (condonation of delay in refiling SLP).
  • Hearing held on 13‑07‑2026 before a bench of Hon’ble Mr. Justice J.B. Pardiwala and Hon’ble Mr. Justice K. Vinod Chandran.
  • Counsel for petitioner: Mr. Sudarshan Lamba, AOR Ms. Aashna Gill, Adv. Ms. Mrigna Shekhar, Adv. Mr. V Chandrashekhara Bharathi, Adv. Mr. Durga Dutt. No counsel appeared on behalf of the petitioner when the matter was called out.
  • Counsel for respondent: present (names not specified).
  • The Court observed that a similar issue is pending before the Supreme Court.

Final Outcome

  • The matter was adjourned; the Court directed that it be tagged with SLP(C) No. 017002/2026 and related proceedings.
  • No substantive order on the merits of the petition was issued.

Topics: Tax Litigation, International Tax, Supreme Court