COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION) 2 VS. GENPACT CONSULTING (SINGAPORE) PTE LTD

ITEM NO.26 COURT NO.6 SECTION XIV

S U P R E M E C O U R T O F I N D I A

RECORD OF PROCEEDINGS

Petition for Special Leave to Appeal (C) No.25934/2026

[Arising out of impugned final judgment and order dated 11-12-2024

in ITA No. 103/2023 passed by the High Court of Delhi at New Delhi]

COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION) 2Petitioner(s)

VERSUS

GENPACT CONSULTING (SINGAPORE) PTE LTD Respondent(s)

(IA No. 82141/2026 - CONDONATION OF DELAY IN FILING SLP)

Date : 13-08-2026 This matter was called on for hearing today.

CORAM :

HON'BLE MR. JUSTICE J.B. PARDIWALA

HON'BLE MR. JUSTICE K. VINOD CHANDRAN

For Petitioner(s) :

Mr. N Venkataraman, A.S.G.

Mr. Sudarshan Lamba, AOR

Mr. V Chandrashekhara Bharathi, Adv.

Ms. Nasadiya Singh, Adv.

Ms. Disha Thakkar, Adv.

Mr. Ankur Rastogi, Adv.

For Respondent(s) :

Mr. Percy Pardiwala, Sr. Adv.

Mr. Sachit Jolly, Sr. Adv.

Ms. Anuradha Dutt, Adv.

Mr. Karanjot Singh Khurana, Adv.

Ms. Sherry Goyal, Adv.

Ms. Viyushti Rawat, Adv.

Mr. Shubham Gupta, Adv.

Mr. Raghav Dutt, Adv.

Ms. B. Vijayalakshmi Menon, AOR

UPON hearing the counsel the Court made the following

O R D E R

1. Mr. Percy Pardiwala, the learned Senior counsel appearing for

the sole respondent would like to file counter affidavit.

2. He seeks four weeks’ time for the said purpose.

3. Let the counter affidavit come on record. One copy of the

counter affidavit shall be furnished well in advance to Mr. N

Venkataraman, the learned Additional Solicitor General for the

Revenue.

4. List after four weeks.

(VISHAL ANAND) (POOJA SHARMA)

DEPUTY REGISTRAR COURT MASTER (NSH)