Supreme Court Dismisses IBM India SLP Delay

Authority: Supreme Court of India

Order Date: 30 July 2026 (digital signature timestamp 17:15:46 IST)

Case Overview

• Parties: petitioner – Commissioner of Income Tax (International Taxation) & Anr.; respondent – M/S IBM India Pvt. Ltd.
• Origin: The Special Leave Petition (SLP) stems from an impugned final judgment and order dated 04‑03‑2025 passed by the High Court of Karnataka at Bengaluru in ITA No. 632/2023.
• Application for Condonation: IA No. 204203/2026 seeking condonation of delay in filing the SLP was filed on 29‑07‑2026.
• Delay Details: The Court noted a gross delay of 307 days in filing the SLP. The reasons provided for the delay were deemed unsatisfactory and insufficient under law.

Final Outcome

• The Court dismissed the application seeking condonation of delay.
• Consequently, the Special Leave Petition itself was dismissed on the ground of delay.
• All pending applications in the matter were ordered to stand disposed of.

Topics: Court Order, Tax Litigation, Delay Dismissal