Authority: Supreme Court of India

Order Date: 06-08-2026

Case Overview

  • Petitioners: Union of India & Anr.
  • Respondent: Business Process Outsourcing LLC (formerly Business Process Outsourcing Inc.).
  • Petitions: Special Leave to Appeal (C) Nos. 31447‑31448/2017 arising from the impugned final judgment and order dated 01‑07‑2016 in RP No. 27/2016 (12‑04‑2016) and WP No. 656/2016 passed by the High Court of Judicature at Bombay.
  • Interim Applications: IA No. 66335/2017 (condonation of delay in filing), IA No. 66345/2017 (condonation of delay in refiling/curing defects), IA No. 66336/2017 (exemption from filing copy of the impugned judgment).
  • Hearing Date: 06‑08‑2026 before Hon’ble Mr. Justice Aravind Kumar and Hon’ble Mr. Justice Vipul M. Pancholi.
  • Counsel for Petitioners: Mr. Vikramjit Bannejee (A.S.G.), Mr. Arijit Prasad (Sr. Adv.), Mr. Navanjay Mahapatra, Adv., Mr. Raman Yadav, Adv., Mrs. Prerna Dhall, Adv., Mr. Sudarshan Lamba (AOR).
  • Counsel for Respondent: Ms. Parul Jain, Adv., Ms. Morvi Chaturvedi, Adv., Mr. Saif Ali, Adv., Ms. Pushpendra Singh Bhadoriya, Adv., Mr. Ajith Willyam, Adv., Mr. Vijay Sharma, Adv., Mr. Pranav Menon, Adv., Mr. Saurav, Adv.
  • Additional Advocate on Record (AOR): Mr. Jasmeet Singh.

Final Outcome

  • The Court condoned the delay in filing the pending applications.
  • The show‑cause notice issued to the respondent/assessee was withdrawn; consequently, no further relief survives in the petitions.
  • Both Special Leave Petitions stand dismissed.
  • Any pending applications, if any, are ordered disposed of.
  • The order was recorded by Court Masters Rashi Gupta (SH) and Avgv Ramu (NSH).

Topics: Legal Proceedings, Judicial Decision