Authority: Supreme Court of India (Bench of Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K. Vinod Chandran)
Order Date: 04-08-2026
Case Overview
- Petition for Special Leave to Appeal (C) No. 17045/2026 filed by the Commissioner of Income Tax against Amazon Web Services Inc, arising from the impugned final judgment and order dated 29‑05‑2025 in ITA No. 150/2025 passed by the Delhi High Court.
- The petition sought interference with the High Court’s tax assessment decision concerning Amazon Web Services.
- Counsel for the petitioner: ASG N. Venkataraman, supported by senior advocates Arijit Prasad, Sudarshan Lamba, Venkataraman Chandrashekhara Bharathi, Medha Pushkarna, and Sachin Sharma.
- Counsel for the respondent: Senior counsel Porus Kaka, assisted by advocates Rohit Jain, Aniket Deepak Agrawal, Abhisek Singhvi, Kashish Harwani, and Manish Kanth.
- The matter was listed for hearing on 04‑08‑2026 before Justices J.B. Pardiwala and K. Vinod Chandran.
Final Outcome
- The Court held that no case was made out for interference with the High Court’s judgment and order.
- The Special Leave Petitions were dismissed.
- Any pending applications, if any, were ordered to stand disposed of.
Topics: Tax, Supreme Court, Amazon Web Services