Supreme Court Hears Income Tax vs Wrigley

Authority: Supreme Court of India

Order Date: 21 July 2026

Case Overview

• Petition: Special Leave Petition (Civil) Diary No.36563/2026 filed by the Principal Commissioner of Income Tax seeking condonation of delay in filing the SLP.
• Respondent: M/S Wrigley India Pvt. Ltd.
• Origin: Impugned final judgment and order dated 24‑04‑2025 in ITA No.112/2025 passed by the High Court of Delhi.
• Application: IA No.195029/2026 filed for condonation of delay.
• Bench: Hon’ble Mr. Justice J.B. Pardiwala and Hon’ble Mr. Justice K. Vinod Chandran.
• Counsel for petitioner: Mr. S. Dwarakanath (A.S.G.), Mr. Sudarshan Lamba (AOR), Mr. Sataya Anand, Adv. Ms. Nasadiya Singh, Adv. Ms. Shambhavi Sharma, Adv. Mr. Amit Sharma.
• Counsel for respondent: Not listed; court recorded order after hearing counsel.
• Procedural note: Order tagged with SLP(C) No.21367/2015; Deputy Registrar Court Master (NSH) Vishal Anand and Pooja Sharma noted.

Final Outcome

• The court issued an order (specific directions not disclosed in the record). No further details on the decision are provided in the excerpt.

Topics: Tax Litigation, Company Law