THE JOINT COMMISSIONER OF INCOME TAX, PANJI vs M/S. COLORCON ASIA PVT. LTD. — SLP(C) No. 7546/2026

Case under Direct Taxation : International Taxation, Double Tax Avoidance Agreement (Dtaa), Transfer Pricing Section IX. Status: Pending.

Pending

CNR: SCIN010060872026

Filing Date

30-Jan-2026

Registration No

SLP(C) No. 7546/2026

Diary Number

6087/2026

Order Date

13-May-2026

Document Type

ROP - of Main Case

Last updated 08-Jun-2026

Acts & Sections

Direct Taxation : International Taxation, Double Tax Avoidance Agreement (DTAA), Transfer Pricing Section IX

Petitioner(s)

  1. 1.THE JOINT COMMISSIONER OF INCOME TAX, PANJI

    Adv. SUDARSHAN LAMBA

Respondent(s)

  1. 1.M/S. COLORCON ASIA PVT. LTD.

    Adv. ASHOK MATHUR [caveat]

Case History

  1. 13-May-2026

    ROP - of Main CaseView PDF

  2. 13-May-2026

    Fixed Date by Court

    Hon'ble Mr. Justice Manoj Misra and Hon'ble Mr. Justice Manmohan

  3. 05-May-2026

    ROP - of Main CaseView PDF

  4. 05-May-2026

    Fresh

    Hon'ble Mr. Justice Manoj Misra and Hon'ble Mr. Justice Manmohan

  5. 12-Mar-2026

    ROP - of Main CaseView PDF

  6. 12-Mar-2026

    First hearing

    Initial hearing scheduled

  7. 30-Jan-2026

    Case filed

    Registration No. SLP(C) No. 7546/2026

View Full Judgment
casestatus.in Summary

Hearing Summary The Supreme Court admitted a special leave petition challenging a High Court order regarding Dividend Distribution Tax (DDT) levied on dividends paid to UK residents. The Court identified three substantial questions of law concerning whether DDT constitutes a tax on distributed profits or dividends, whether it can exceed treaty-permitted rates under the India-UK DTAA, and whether DDT is governed by the DTAA. The Court allowed four intervention applications, directed the Registry to circulate the order to all High Courts within three weeks, set the deadline for further intervention applications as 15.07.2026, and adjourned the matter to 12.08.2026 for substantive hearing. This case analysis is maintained by casestatus.in based on publicly available court records.

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