Authority: Supreme Court of India

Order Date: 28-10-2026

Case Overview

  • Petition: IA No. 50999/2026, a Miscellaneous Application filed by the Deputy Commissioner of Income Tax (International Taxation) & Ors.
  • Respondents: Orange 78 Rue Olivair de Series Paris (France) and associated parties.
  • The application sought recall of the Court’s final judgment and order dated 13‑01‑2026 in D No. 59287/2025.
  • Hearing held on 27‑10‑2026 before Hon’ble Justices B.V. Nagarathna and R. Mahadevan.

Court’s Reasoning

  • The Court observed that there is no substantive ground to recall or modify the earlier order dated 13‑01‑2026.
  • Consequently, the Court dismissed the Miscellaneous Application.

Final Outcome

  • The Miscellaneous Application is dismissed; the original 13‑01‑2026 judgment remains in force.
  • Any pending applications, if any, are deemed disposed of.

Topics: Tax Litigation, Supreme Court Order