ASSISTANT COMMISSIONER OF INCOME TAX vs M/S GENERAL ELECTRICT (SWITZERLAND) GMBH — SLP(C) No. 13836/2026

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 I-B. Status: Disposed.

Disposed

CNR: SCIN010161992026

Filing Date

16-Mar-2026

Registration No

SLP(C) No. 13836/2026

Diary Number

16199/2026

Order Date

17-Apr-2026

Document Type

ROP - of Main Case

Disposal Type

Delay Condoned and matter dismissed(including all pending Ias)

Last updated 18-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 I-B

Petitioner(s)

  1. 1.ASSISTANT COMMISSIONER OF INCOME TAX

    Adv. SUDARSHAN LAMBA

Respondent(s)

  1. 1.M/S GENERAL ELECTRICT (SWITZERLAND) GMBH

    Adv. ANIKET DEEPAK AGRAWAL [caveat] [caveat]

Case History

  1. Case disposedDisposed

  2. 17-Apr-2026

    ROP - of Main CaseView PDF

  3. 17-Apr-2026

    Fresh

    Hon'ble Mr. Justice J.B. Pardiwala and Hon'ble Mr. Justice Vijay Bishnoi

  4. 16-Mar-2026

    Case filed

    Registration No. SLP(C) No. 13836/2026

View Full Judgment
casestatus.in Summary

Case Summary: In SLP(C) No. 013836/2026, the Supreme Court (Justices J.B. Pardiwala and Vijay Bishnoi) heard the Assistant Commissioner of Income Tax's appeal against a High Court of Delhi order dated 21-05-2025. After considering arguments from both sides, the Court found no grounds to interfere with the High Court's decision. The Court condoned the delay in filing and dismissed the Special Leave Petition, with all pending applications disposed of. This case analysis is maintained by casestatus.in based on publicly available court records.

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