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Supreme Court of India

The Commissioner of Income Tax vs. M/S Ibm World Trade Corporation

Disposed · DismissedJudgment: 31 Jul 2026

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Source: case records of the Supreme Court of India.

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Disposed

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Case details

Case numberDiary No. 9071/2026

Diary number9071/2026

CNRSCIN010090712026

PetitionerThe Commissioner of Income Tax

RespondentM/S Ibm World Trade Corporation

StatusDisposed

Subject1601-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]

Bench2 judges

Filed11 Feb 2026

Registered24 Jul 2026

Decided31 Jul 2026

Bench Coram

B.V. Nagarathna

Advocates & Counsel

Petitioner Side

•Sudarshan Lamba

Respondent Side

No advocates registered for this side.

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