Authority: Supreme Court of India

Order Date: 30-07-2026

Case Overview

  • Appellant: The Director of Income Tax (International Taxation)
  • Respondent: M/S Star Cruises (India) Ltd.
  • Civil Appeal Nos. 3334‑3336/2012 filed by the Income Tax authority challenging tax matters concerning the respondent.
  • Additional Special Leave Petition (SLP) C No. 1440/2016 was also pending before the Court.
  • The bench comprised Hon'ble Mr. Justice S.V.N. Bhatti and Hon'ble Mr. Justice N.V. Anjaria.

Final Outcome

  • The Court granted leave in SLP(C) No. 1440/2016.
  • All three civil appeals (3334‑3336/2012) were dismissed by the signed non‑reportable judgments.
  • Any pending applications, if existent, were ordered to stand disposed of.
  • Two signed non‑reportable judgments were placed on the file as part of the order.

Topics: Tax Litigation, Supreme Court Judgment