Authority: Supreme Court of India
Order Date: 31-07-2026
Case Overview
- Parties: Commissioner of Income Tax & Anr. (Petitioner) vs M/s IBM World Trade Corporation (Respondent).
- Origin: Miscellaneous Application No.2168/2026 in SLP No.15835/2021, arising from the impugned final judgment and order dated 13-01-2026 in SLP(C) No.15835/2021 passed by this Court.
- Application: IA No.47873/2026 seeking restoration of the Special Leave Petition before the Supreme Court.
- Hearing: Conducted on 31 July 2026 before Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice R. Mahadevan.
- Counsel for Petitioner: Mr. S Dwarakanath, A.S.G.; Mr. Sudarshan Lamba, AOR; Ms. Nasadiya Singh; Adv. Mr. Sarthak Karol; Adv. Mr. S Vijay Adithya; Adv. Mr. Nithin Chowdhary Paluvari. No counsel listed for Respondent.
Order Details
- The Court referred to its earlier order dated 19.05.2026 passed in M.A.NO.1100 of 2026 in C.A.No.4132 of 2020.
- It dismissed the application seeking restoration of the Special Leave Petition before this Court.
- Consequently, the Miscellaneous Application No.2168/2026 is also dismissed.
- The order was digitally signed by BORRA LM VALLI (Signature Not Verified) and recorded by Court Masters B. Lakshmi Manikya Valli and Divya Babbar on 31 July 2026 at 16:59:39 IST.
Final Outcome
- The Special Leave Petition remains un‑restored; the tax dispute continues without any relief from this application.
Topics: Tax Litigation, Supreme Court Decision