THE COMMISSIONER OF INCOME TAX vs M/S IBASIS NETHERLANDS B.V. — SLP(C) No.(Verified On 30-3-2026)

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

Disposed

CNR: SCIN010053412026

Filing Date

27-Jan-2026

Registration No

SLP(C) No.(Verified On 30-3-2026)

Diary Number

5341/2026

Order Date

06-Apr-2026

Document Type

ROP - of Main Case

Disposal Type

Dismissed on ground of delay

Last updated 07-Jun-2026

Acts & Sections

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

Petitioner(s)

  1. 1.THE COMMISSIONER OF INCOME TAX

    Adv. MADHULIKA UPADHYAY

Respondent(s)

  1. 1.M/S IBASIS NETHERLANDS B.V.

Case History

  1. Case disposedDisposed

  2. 06-Apr-2026

    ROP - of Main CaseView PDF

  3. 06-Apr-2026

    Fresh

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

  4. 27-Jan-2026

    Case filed

    Registration No. SLP(C) No.(Verified On 30-3-2026)

View Full Judgment
casestatus.in Summary

The Supreme Court dismissed the Special Leave Petition filed by the Commissioner of Income Tax against M/S iBasis Netherlands B.V. on 06-04-2026, refusing to condone a 503-day delay in filing. The Court found the explanation provided by the petitioner insufficient to constitute adequate cause for the inordinate delay. No further directions or next steps were mentioned. This case analysis is maintained by casestatus.in based on publicly available court records.

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