THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION 3 vs SIEMENS MOBILE COMMUNICATION SPA — SLP(C) No. 3765/2026

Case under Direct Taxation : International Taxation, Double Tax Avoidance Agreement (Dtaa), Transfer Pricing Section I-B. Status: Disposed.

Disposed

CNR: SCIN010007562026

Filing Date

06-Jan-2026

Registration No

SLP(C) No. 3765/2026

Diary Number

756/2026

Order Date

27-Jan-2026

Document Type

ROP - of Main Case

Disposal Type

Delay Condoned and matter dismissed(including all pending Ias)

Last updated 05-Jun-2026

Acts & Sections

Direct Taxation : International Taxation, Double Tax Avoidance Agreement (DTAA), Transfer Pricing Section I-B

Petitioner(s)

  1. 1.THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION 3

    Adv. MADHULIKA UPADHYAY

Respondent(s)

  1. 1.SIEMENS MOBILE COMMUNICATION SPA

Case History

  1. Case disposedDisposed

  2. 27-Jan-2026

    ROP - of Main CaseView PDF

  3. 27-Jan-2026

    Fresh

    Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Vijay Bishnoi

  4. 06-Jan-2026

    Case filed

    Registration No. SLP(C) No. 3765/2026

View Full Judgment
casestatus.in Summary

Summary The Supreme Court dismissed the Special Leave Petition filed by the Commissioner of Income Tax (International Taxation 3) against Siemens Mobile Communication SPA, declining to interfere with the High Court of Delhi's judgment dated 27-01-2025 in ITA No. 493/2023. The Court condoned the delay in filing and disposed of all accompanying interlocutory applications, concluding the matter. This case analysis is maintained by casestatus.in based on publicly available court records.

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