ASSISTANT COMMISSIONER OF INCOME TAX vs M/S GE STEAM POWER SYSTEMS (EARLIER KNOWN AS M/S ALSTOM POWER SYSTEMS SA) — SLP(C) No. 15356/2026

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

CNR: SCIN010155042026

DISPOSED

Filing Date

13-Mar-2026

Registration No

SLP(C) No. 15356/2026

Diary Number

15504/2026

Order Date

27-Apr-2026

Document Type

ROP - of Main Case

Disposal Type

Delay Condoned and matter dismissed(including all pending Ias)

Data as of 17-Jun-2026

Acts & Sections

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

Petitioner(s)

ASSISTANT COMMISSIONER OF INCOME TAX

Adv. SUDARSHAN LAMBA

Respondent(s)

M/S GE STEAM POWER SYSTEMS (EARLIER KNOWN AS M/S ALSTOM POWER SYSTEMS SA)

Adv. ANIKET DEEPAK AGRAWAL [caveat]

Hearing History

Judge: HON'BLE MR. JUSTICE J.B. PARDIWALA and HON'BLE MR. JUSTICE VIJAY BISHNOI

27-Apr-2026

FRESH

Orders

View Full Judgment
casestatus.in Summary

Summary: The Supreme Court heard the Special Leave Petition filed by the Assistant Commissioner of Income Tax against M/S GE Steam Power Systems challenging a High Court of Delhi order dated 21-05-2025. The Court condoned the delay in filing and, after hearing counsel and reviewing the case materials, found no grounds to interfere with the High Court's decision. The Special Leave Petitions were dismissed, and all pending applications were disposed of. This case analysis is maintained by casestatus.in based on publicly available court records.

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