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