Supreme Court Rejects IBM Tax Order Recall

Authority: Supreme Court of India

Order Date: 09-10-2026

Case Overview

• Petitioners: Director of Income Tax & Anr.
• Respondent: M/S IBM World Trade Corporation
• Applications: Miscellaneous Application No. 2983/2026 in SLP(C) No. 11909/2021 (arising from impugned final judgment dated 13-01-2026); with MA 2984/2026 (IA No. 47599/2026) and MA 2985/2026 (IA No. 49181/2026) seeking recall of the Supreme Court order.
• Hearing Date: 09-10-2026 before Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice R. Mahadevan.
• Counsel for Petitioner: Mr. S Dwarakanath (A.S.G.), Mr. Sudarshan Lamba (AOR), Mr. S Vijay Adithya, Adv. Ms. Nasadiya Singh, Adv. Mr. Aman Jha, Adv. Mr. Nithin Chowdhary Paluvari.
• No counsel listed for Respondent in the record.

Order

1. The Court heard learned counsel for the applicants.

2. The Court found no reason to recall or modify its earlier order dated 13.01.2026.

3. All applications seeking recall of the order are dismissed. Consequently, the miscellaneous applications (2983/2026, 2984/2026, 2985/2026) stand dismissed.

Final Outcome

• The Supreme Court's order dated 13 January 2026 remains effective; no modification, recall, or further relief is granted to the petitioners.

Topics: Tax Litigation, Supreme Court Order