Commissioner Of Income Tax ... vs Coursera Inc — SLP (Civil) Diary No. 10085 of 2026
Decision in brief
Copy of order dismissing Revenue's SLP on taxability of income from online aggregator providing course content
Editorial control: The proposition above is a concise discovery summary. The complete court text and operative order below control.
Complete judgment
Download the complete local PDF
Read complete searchable court-copy text
ITEM NO.9 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
SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 10085/2026
[Arising out of impugned final judgment and order dated 19-05-2025
in ITA No. 157/2025 passed by the High Court of Delhi at New Delhi]
COMMISSIONER OF INCOME TAX
(INTERNATIONAL TAXATION)-1, NEW DELHI Petitioner(s)
VERSUS
COURSERA INC. Respondent(s)
FOR ADMISSION and I.R.
IA No. 81127/2026 - CONDONATION OF DELAY IN FILING
Date : 01-04-2026 This matter was called on for hearing today.
CORAM : HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA
HON'BLE MR. JUSTICE ALOK ARADHE
For Petitioner(s) :Mr. N Venkataraman, A.S.G.
Mr. Sudarshan Lamba, AOR
Mr. Udai Khanna, Adv.
Mr. Ishaan Sharma, Adv.
Mr. Gaurang Bhushan, Adv.
Mrs. Prerna Dhall, Adv.
Mr. Santosh Kumar Pandey, Adv.
For Respondent(s) :Mr. Sachit Jolly, Sr. Adv.
Mr. Sohum Dua, Adv.
Mr. Abhyudaya Bajpai, Adv.
Ms. Disha Jham, AOR
UPON hearing the counsel the Court made the following
O R D E R
Delay condoned.
Heard the learned counsel appearing for the petitioner. We are not inclined to interfere with the impugned judgment and order passed by the High Court.
The Special Leave Petition is dismissed and the accompanying Signature Not Verified interlocutory application(s), if any, stands disposed of.Digitally signed by KAPIL TANDON Date: 2026.04.01 15:38:02 IST Reason:
(KAPIL TANDON) (NIDHI WASON)
COURT MASTER (SH) ASSISTANT REGISTRAR
Practical verification points
- Match the assessment year and statutory version.
- Separate jurisdictional, procedural, evidentiary and merits findings.
- Check appeal, review, stay and contrary binding authority after the decision date.
Questions answered
What is the reported proposition?
Copy of order dismissing Revenue's SLP on taxability of income from online aggregator providing course content
Is the complete judgment available?
Yes. The complete searchable court-copy text and a downloadable local PDF are included.
Has later appellate history been closed?
No. Later history is marked check-required and should be verified before relying on the ruling.