COMMISSIONER OF INCOME TAX vs AMAZON WEB SERVICES INC — SLP(C) No. 17045/2026
Case under Direct Taxation : International Taxation, Double Tax Avoidance Agreement (Dtaa), Transfer Pricing Section XIV. Status: PENDING.
CNR: SCIN010162092026
Filing Date
16-Mar-2026
Registration No
SLP(C) No. 17045/2026
Diary Number
16209/2026
Order Date
04-May-2026
Document Type
ROP
Data as of 18-Jun-2026
Acts & Sections
Petitioner(s)
COMMISSIONER OF INCOME TAX
Adv. SUDARSHAN LAMBA
Respondent(s)
AMAZON WEB SERVICES INC
Adv. ANIKET DEEPAK AGRAWAL [caveat]
Hearing History
Judge: HON'BLE MR. JUSTICE J.B. PARDIWALA and HON'BLE MR. JUSTICE VIJAY BISHNOI
Fixed Date by Court
FRESH
| Date | Purpose |
|---|---|
| 04-May-2026 | Fixed Date by Court |
| 24-Apr-2026 | FRESH |
Orders in this case
Summary: SLP(C) No. 017045/2026 On 24-04-2026, the Supreme Court heard the Commissioner of Income Tax's petition against Amazon Web Services Inc challenging a Delhi High Court decision. The petitioner sought time due to personal difficulties, while respondent's counsel argued the issue was settled by prior Supreme Court precedents (Microsoft, Gracemac, Salesforce). The Court adjourned the matter to 4-5-2026 for further hearing. This case analysis is maintained by casestatus.in based on publicly available court records.
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