COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1, NEW DELHI vs COURSERA INC. — SLP(C) No. 12109/2026

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

Disposed

CNR: SCIN010100852026

Filing Date

16-Feb-2026

Registration No

SLP(C) No. 12109/2026

Diary Number

10085/2026

Order Date

01-Apr-2026

Document Type

ROP - of Main Case

Disposal Type

Delay Condoned and matter dismissed(including all pending Ias)

Last updated 24-May-2026

Acts & Sections

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

Petitioner(s)

  1. 1.COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-1, NEW DELHI

    Adv. SUDARSHAN LAMBA

Respondent(s)

  1. 1.COURSERA INC.

    Adv. DISHA JHAM [caveat]

Case History

  1. Case disposedDisposed

  2. 01-Apr-2026

    ROP - of Main CaseView PDF

  3. 01-Apr-2026

    Fresh

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

  4. 16-Feb-2026

    Case filed

    Registration No. SLP(C) No. 12109/2026

View Full Judgment
casestatus.in Summary

Summary: The Supreme Court heard a Special Leave Petition (Diary No. 10085/2026) filed by the Commissioner of Income Tax (International Taxation)-1 against Coursera Inc. on 01-04-2026. The Court condoned the delay in filing and dismissed the petition, declining to interfere with the High Court of Delhi's impugned judgment dated 19-05-2025 in ITA No. 157/2025. All accompanying interlocutory applications stand disposed of, with no further next steps mentioned. This case analysis is maintained by casestatus.in based on publicly available court records.

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