Authority: Supreme Court of India

Order Date: 05-10-2026

Case Overview

  • Petition for Special Leave to Appeal (C) No. 2423/2024 filed by the Principal Commissioner of Income Tax, Delhi, challenging the Delhi High Court’s final judgment and order dated 17‑May‑2023 in ITA No. 281/2023.
  • Respondent: Nestle India Ltd., a leading FMCG company.
  • Counsel for petitioner: Senior Advocate Arijit Prasad, with AOR Mr. Raj Bahadur Yadav.
  • Counsel for respondent: Mr. Vaibhav Kulkarni, Mr. Aniket Deepak Agrawal, and Ms. Aabgina Chishti, all designated as Advocates on Record.
  • The matter was heard before a two‑judge bench comprising Hon’ble Mr. Justice Ujjal Bhuyan and Hon’ble Mr. Justice Atul S. Chandurkar.

Final Outcome

  • The Court, on the petitioner's request, ordered that the matter be listed for further hearing on 17‑November‑2026.

Topics: Tax Litigation, Corporate Law