United Breweries Tax Appeal Dismissed

Authority: Supreme Court of India (Civil Appellate Jurisdiction)

Order Date: 30-07-2026

Case Overview

• Parties: Appellant – M/S United Breweries Ltd; Respondent – The Commissioner of Income Tax.
• Appeals: Civil Appeal No.2745/2012 and C.A. Nos.2746‑2747/2012 (XII‑B).
• Nature: Tax litigation challenging the assessments/orders of the Income Tax Department.
• Background: The appeals sought to overturn the High Court judgment and order dated 15 Feb 2010 (ITA 142/2001 & ITA 400/2004).
• Court Observation: After hearing counsel and reviewing the record, the Court found no good ground to interfere with the High Court’s decision.
• Directions: The appeals are dismissed; any pending applications, if any, shall stand disposed of.
• Order signed by: Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K. Vinod Chandran.
• Court Master entries: Harpreet Kaur (SH) and Pooja Sharma (NSH).

Final Outcome

The Supreme Court dismissed United Breweries Ltd's appeals, thereby upholding the High Court’s 2010 judgment and leaving the Income Tax assessments unchanged.

Topics: Tax Litigation, Corporate Tax