Authority: Supreme Court of India

Order Date: 23 July 2026 (hearing); Order signed 25 July 2026

Case Overview

  • Appellant: Commissioner of Income Tax (Central Government) vs Respondent: M/s. Wipro Ltd.
  • Civil Appeal No. 100/2014 (with related CA No.102/2014, SLP(C) Nos. 978/2014, 18405/2015) concerning tax matters.
  • Heard on 23 July 2026 before a two‑judge bench of Justice K.V. Viswanathan and Justice Arun Palli.
  • Counsel for appellant: Additional Solicitor General Mr. S. Dwarakanath (AOR) with team; for respondent: Ms. Archana Sahadeva (AOR) and Mr. Wasim Ansari (Adv.).
  • Issues related to condonation of delay in filing and refiling tax returns, as indicated by IA Nos. 1/2013 and 2/2013.

Final Outcome

  • The Court, at the request of Mr. S. Dwarakanath, ordered that the matter be listed for further hearing on 12 August 2026 to obtain instructions on the tax effect.
  • Order digitally signed by Registrar Nirmala Negi on 25 July 2026.

Topics: Tax Litigation, Corporate Tax