Authority: Supreme Court of India
Order Date: 20 July 2026
Case Overview
- Petitioners: Commissioner of Income Tax (International Taxation), New Delhi.
- Respondent: Coursera Inc.
- Special Leave Petition (Civil) No. 39172/2026 arising from the impugned final judgment and order dated 24‑Nov‑2025 in ITA No. 671/2025 passed by the High Court of Delhi.
- Interlocutory Application No. 196076/2026 sought condonation of delay in filing.
- The matter was heard before Hon'ble Mr. Justice Pamidighantam, Sri Narasimha, and Hon'ble Mr. Justice Alok Aradhe.
- Counsel for the petitioner included Mr. Raghavendra P Shankar (A.S.G.), Mr. Sudarshan Lamba (AOR), Ms. Pallavi Mishra, Adv., Mr. Karan Lahiri, Adv., Mr. Shrirang Verma, Adv., and Mr. Abhishek Raj, Adv.
- No counsel was listed for the respondent.
Final Outcome
- The Supreme Court condoned the delay in filing IA No. 196076/2026.
- The Court was not inclined to interfere with the High Court's judgment and order dated 24‑Nov‑2025.
- The Special Leave Petition is dismissed.
- Any accompanying interlocutory applications, if any, stand disposed of.
- The order was digitally signed by Kapil Tandon, Court Master (SH), on 20‑07‑2026 at 16:33:32 IST.
Topics: Tax Litigation, Judicial Review