Supreme Court Dismisses SLP Over AECOM Taxability

Authority: Supreme Court of India

Order Date: 15-10-2026

Case Overview

• Petitioners: Income Tax Officer, Ward Int Tax 1 (1) (1) & Others; Respondents: AECOM Intercontinental Holdings UK Ltd and others.
• The Special Leave Petition (Civil) Diary No. 51384/2026 arose from an impugned final judgment and order dated 20‑05‑2025 in WPC No.10843/2024 passed by the Delhi High Court.
• Petition sought condonation of delay in filing and challenged the High Court’s order concerning the taxability of a receipt.
• Counsel for both sides were heard before a bench of Hon’ble Mr. Justice Pamidighantam Sri Narasimha and Hon’ble Mr. Justice Alok Aradhe.

Final Outcome

1. The Court condoned the delay in filing the petition.

2. The Court declined to interfere with the High Court’s judgment and order, thereby dismissing the Special Leave Petition.

3. It clarified that the impugned High Court order does not prevent the Revenue Department from examining the taxability of the receipt in the normal course of assessment under the Income Tax Act.

4. Any pending interlocutory applications, if any, were disposed of.

Topics: Tax Litigation, Supreme Court Decision