# M/S JINDAL EQUIPMENT LEASING CONSULTANCY SERVICES LTD. vs COMMISSIONER OF INCOME TAX

Court: Supreme Court of India
Date: 2026-01-09
Citation: 2026 INSC 46
Petitioner: M/S JINDAL EQUIPMENT LEASING CONSULTANCY SERVICES LTD.
Respondent: COMMISSIONER OF INCOME TAX
Bench: HON'BLE MR. JUSTICE AHSANUDDIN AMANULLAH, HON'BLE MR. JUSTICE R. MAHADEVAN
Author: HON'BLE MR. JUSTICE R. MAHADEVAN

[Official PDF on Supreme Court of India website](https://api.sci.gov.in/supremecourt/2020/25974/25974_2020_13_1501_67326_Judgement_09-Jan-2026.pdf)


https://niyam.ai/judgements/supreme-court/2026/january/2026-insc-46