Authority: Supreme Court of India
Order Date: 13 July 2026
Case Overview
- Petitioners: The Principal Commissioner of Income Tax (4) Chennai.
- Respondent: M/s Cholamandalam MS General Insurance Company Ltd.
- The petitions arise from an impugned final judgment and order dated 09‑01‑2025 in TC(A) No. 196/2023 passed by the Madras High Court.
- Two Special Leave Petitions (Civil) Diary No. 19930/2026 (SLP(C) No. 23374/2026) and accompanying interlocutory applications IA No. 134470/2026 and IA No. 193256/2026 seeking condonation of delay in filing were filed.
- The matter was heard before Hon’ble Mr. Justice Pamidighantam Sri Narasimha and Hon’ble Mr. Justice Alok Aradhe, with counsel for both parties.
Final Outcome
- The Court condoned the delay in filing the interlocutory applications.
- It dismissed the Special Leave Petitions, stating it is not inclined to interfere with the High Court’s judgment and order dated 09‑01‑2025.
- The interlocutory applications, if any, stand disposed of.
Topics: Taxation, Insurance