JOINT COMMISSIONER OF INCOME TAX (OSD) vs SWAROVSKI INDIA PRIVATE LIMITED — SLP(C) No.(Verified On 16-3-2026)

Case under Direct Taxation : Income Tax Act, 1961, Wealth Tax Act, 1957, Gift Tax Act, 1958, Excess Profits Tax Act, 1940, Business Profit Tax Act, 1947 [Other Than Matters Covered by Categories 1602-1605] Section XIV. Status: Pending.

Pending

CNR: SCIN010123292026

Filing Date

25-Feb-2026

Registration No

SLP(C) No.(Verified On 16-3-2026)

Diary Number

12329/2026

Order Date

27-May-2026

Document Type

ROP

Last updated 14-Jun-2026

Acts & Sections

Direct Taxation : Income Tax Act, 1961, Wealth Tax Act, 1957, Gift Tax Act, 1958, Excess Profits Tax Act, 1940, Business Profit Tax Act, 1947 [other than matters covered by categories 1602-1605] Section XIV

Petitioner(s)

  1. 1.JOINT COMMISSIONER OF INCOME TAX (OSD)

    Adv. SUDARSHAN LAMBA

Respondent(s)

  1. 1.SWAROVSKI INDIA PRIVATE LIMITED

Case History

  1. 15-May-2026

    Fixed Date by Court

    Hon'ble The Chief Justice and Hon'ble Mr. Justice Joymalya Bagchi

  2. 20-Mar-2026
  3. 20-Mar-2026

    First hearing

    Initial hearing scheduled

  4. 20-Mar-2026

    Fresh

    Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K.V. Viswanathan

  5. 20-Mar-2026

    Fresh

    Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice K.V. Viswanathan

  6. 25-Feb-2026

    Case filed

    Registration No. SLP(C) No.(Verified On 16-3-2026)

Common Record of Proceedings — heard with connected matters

Lead case: SLP(C) No. 26331/2018

casestatus.in Summary

Summary On 20-03-2026, the Supreme Court heard a Special Leave Petition (Diary No. 12329/2026) filed by the Joint Commissioner of Income Tax against Swarovski India Private Limited, arising from a High Court of Delhi judgment dated 02-09-2024. The Court heard counsel for both parties and ordered the matter to be tagged with Diary No. 11688/2026 and others, though the specific substantive order details are not fully disclosed in this record excerpt. This case analysis is maintained by casestatus.in based on publicly available court records.

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