Authority: Supreme Court of India

Order Date: 25-09-2026

Case Overview

  • Petition for Special Leave to Appeal (C) No. 11304/2021 filed by the Commissioner of Income Tax & Anr against M/s IBM Singapore Pvt. Ltd. concerning admission and income tax matters.
  • The appeal arises from the impugned final judgment and order dated 16-12-2020 passed by the High Court of Karnataka at Bengaluru in ITA No. 722/2017.
  • Counsel for the petitioner included Mr. Vikramjeet Bannerjee (ASG), Mr. Sudarshan Lamba (AOR), Mr. Nachiketa Joshi (Sr. Adv.), and several advocates; counsel for the respondent was Mr. H. Raghavendra Rao (AOR).
  • The bench hearing the matter comprised Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice R. Mahadevan.

Final Outcome

  • The Court ordered that the matter be listed for further hearing on 25-01-2027, as recorded by the Deputy Registrar Court Master (NSH).

Topics: Tax Litigation, Supreme Court Appeal