HON’BLE SUPREME COURT · SOURCE-REVIEWED NOTE
Income Tax Officer Ward Int Tax 1(1)(1) & Ors. v. AECOM Intercontinental Holdings UK Ltd. & Anr.
SLP (Civil) Diary No. 51384 of 2026
Order dated 13 October 2026; Diary No. 51384/2026 ·
Income-tax proceedings: ordinary assessment reserved in operative paragraph 3; no section number specified in this SC order
Sources & disclosures includedDownload original judgment / order
2-judge bench · Pamidighantam Sri Narasimha J. · Alok Aradhe J.
01 · Facts of the case
Revenue sought special leave against the Delhi High Court’s order dated 20 May 2025 in W.P.(C) 10843/2024. The SC proceeding included an application to condone filing delay.
02 · Discussion by the Hon’ble Court
After condoning delay and hearing both sides, the Court declined to interfere. It expressly clarified that the impugned order would not prevent Revenue from examining the taxability of the receipt in the normal course of assessment under the Act.
03 · Judicial decision
The SLP was dismissed with that clarification. Pending interlocutory applications were disposed of.
04 · Outcome / in whose favour
Respondents on the SLP disposal, subject to the express reservation allowing Revenue to examine taxability in ordinary assessment.
05 · AKHB REVIEW POINT
Preserve the distinction between the immediate effect of the impugned order and the later assessment of the receipt. The SC order itself supplies no section number or detailed receipt analysis; do not add a merits holding from a headline.
Source & verification
Download original judgment / order · Open cited source rendition
All two pages of the official record of proceedings were read. It identifies the Delhi High Court order dated 20 May 2025 in W.P.(C) 10843/2024. The actual hearing/order date is 13 October 2026, distinct from the later digital signature.
Statutory scope
Income-tax proceedings under the identified statutory setting. This note does not establish equivalence under the Income-tax Act, 2025, or comprehensive later-treatment/current-law clearance.
Later treatment
Source checked 2026-10-22. Subsequent treatment and current-law applicability have not been comprehensively checked.
Page references identify the supplied PDF; paragraph references identify the judgment unless stated otherwise.
AI disclosure & professional disclaimer
This AKHB research note was prepared with AI assistance from an identified primary report. Independent human review is not represented.
General legal and tax research only; not legal or tax advice. Verify the complete judgment, applicable statutory version and subsequent treatment before reliance. The AKHB REVIEW POINT is editorial analysis, not the Court’s holding. No current-law clearance is claimed.