THE COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, BENGALURU vs M/S IBASIS NETHERLANDS B V (EARLIER KNOWN AS KPN GLOBAL CARRIER SERVICES B V), NETHERLANDS — SLP(C) No.(Verified On 17-2-2026)

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

Disposed

CNR: SCIN010044452026

Filing Date

22-Jan-2026

Registration No

SLP(C) No.(Verified On 17-2-2026)

Diary Number

4445/2026

Order Date

23-Feb-2026

Document Type

ROP - of Main Case

Disposal Type

Dismissed on ground of delay

Last updated 07-Jun-2026

Acts & Sections

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

Petitioner(s)

  1. 1.THE COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, BENGALURU

    Adv. SUDARSHAN LAMBA[P-1]

Respondent(s)

  1. 1.M/S IBASIS NETHERLANDS B V (EARLIER KNOWN AS KPN GLOBAL CARRIER SERVICES B V), NETHERLANDS

Case History

  1. Case disposedDisposed

  2. 23-Feb-2026

    ROP - of Main CaseView PDF

  3. 23-Feb-2026

    Fresh

    Hon'ble Mr. Justice Pamidighantam Sri Narasimha and Hon'ble Mr. Justice Alok Aradhe

  4. 22-Jan-2026

    Case filed

    Registration No. SLP(C) No.(Verified On 17-2-2026)

View Full Judgment
casestatus.in Summary

Summary The Supreme Court dismissed the Special Leave Petition filed by the Commissioner of Income Tax against M/S iBasis Netherlands B.V. on 23-02-2026, finding a delay of 498 days in filing with no plausible or bonafide explanation to condone it. The Court rejected the condonation application and disposed of all pending interlocutory applications. This case analysis is maintained by casestatus.in based on publicly available court records.

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