Authority: Supreme Court of India

Order Date: 30 July 2026

Case Overview

  • Civil Appeal No. 17532/2017 filed by the Commissioner of Income Tax (International Taxation‑2) against ZTE Corporation.
  • Heard by a two‑judge bench comprising Justice Pamidighantam Sri Narasimha and Justice Alok Aradhe.
  • Counsel for the appellant included Mr. Karan Lahiri (advocating counsel) along with senior advocates Raghavendra P Shankar, Arijit Prasad, S A Haseeb, Alok Kumar, Sudarshan Lamba, Pallavi Mishra, and Medha Pushkarna.
  • Counsel for the respondent was Mr. Harpreet Singh Ajmani (AOR) and Mr. Shashvat Dhamija.
  • The Court observed that the issues raised are covered by the earlier judgment in Engineering Analysis Centre of Excellence Private Limited v. Commissioner of Income Tax (2022) 3 SCC 321.

Final Outcome

  • The Civil Appeal is disposed of in accordance with the cited 2022 judgment.
  • Any pending applications, if any, are also deemed disposed of.
  • The signed order was placed on the file by the Court Master (Kapil Tandon, Nidhi Wason).

Topics: Tax Litigation, Corporate Tax