Disposed Taxation & Customs Special Leave to Appeal (C)

Principal Commissioner of Income Tax v. M/s SAMUEL Exim Ltd.

Special Leave to Appeal (C) No. 2891/2026 Diary No. 48206/2026 Year 2026
Supreme Court Bench Hon'ble Justice P.S. Narasimha & Justice Pankaj Mithal
Representation Side Respondent Side
Jurisdiction Supreme Court of India (Apex Court)
Listing / Hearing Date 2026-01-26

Court Order & Disposition Nature

Input Tax Credit (ITC) denial reversed; Revenue appeal dismissed

Official Advocate-on-Record Representation

Mr. AIRPULA DEV SAMUEL

Supreme Court AOR Code: 4226

Chambers: 132 A GROUND FLOOR UNA ENCLAVE APARTMENTS MAYUR VIHAR PHASE-I NEW DELHI - 110091, New Delhi