Authority: Supreme Court of India
Order Date: 14 July 2026
Case Overview
- Petition for Special Leave to Appeal (C) No. 31399/2016 filed by the Commissioner of Income Tax‑04 against M/s HCL Infosystems Ltd, arising from the impugned judgment and order dated 21‑12‑2015 of ITA No. 167/2003 passed by the Delhi High Court.
- The petition was heard on 13 July 2026 before a bench comprising Hon’ble Chief Justice, Justice Joymalya Bagchi and Justice V. Mohana.
- Counsel for the petitioner included the Additional Solicitor General of India and senior advocates; counsel for the respondent included senior advocates and AORs.
Final Outcome
- The Court declined to interfere with the Delhi High Court’s order dated 21‑12‑2015 and dismissed the Special Leave Petition.
- The Court kept the question of law open for future consideration.
- Any pending applications, if any, were ordered to stand closed.
Topics: Tax Litigation, Supreme Court Decision