PR. COMMISSIONER OF INCOME TAX vs M/S CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LTD — SLP(C) No. 11183/2026

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 XII. Status: DISPOSED.

CNR: SCIN010748682025

DISPOSED

Filing Date

24-12-2025 10:43 AM

Registration No

SLP(C) No. 011183 / 2026

Diary Number

74868/2025

Order Date

23-03-2026

Document Type

ROP - of Main Case

Disposal Type

Delay Condoned and matter dismissed(including all pending Ias)

Category

1601-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]

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 XII

Petitioner(s)

PR. COMMISSIONER OF INCOME TAX

Adv. SUDARSHAN LAMBA[P-1]

Respondent(s)

M/S CHOLAMANDALAM MS GENERAL INSURANCE COMPANY LTD

Adv. VIVEK JAIN [caveat] [caveat]

Hearing History

Judge: HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA and HON'BLE MR. JUSTICE ALOK ARADHE

23-03-2026

Fixed Date by Court

27-02-2026

Fixed Date by Court

13-02-2026

FRESH

Orders

View Full Judgment
casestatus.in Summary

Case Summary: SLP(C) No. 011183/2026 PR. Commissioner of Income Tax v. M/S Cholamandalam MS General Insurance Company Ltd On 23-03-2026, the Supreme Court heard the Principal Commissioner of Income Tax's Special Leave Petition challenging a High Court of Madras judgment dated 09-01-2025. The Court condoned the delay in filing and dismissed the petition, declining to interfere with the High Court's impugned order. All accompanying interlocutory applications stand disposed of. This case analysis is maintained by casestatus.in based on publicly available court records.

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