Stare decisis applied to dismiss SLP as covered by earlier ruling, with right to revive reserved if review succeeds.

The Supreme Court dismissed the special leave petition as covered by its earlier ruling in Engineering Analysis Centre of Excellence Private Limited, applying stare decisis to treat the issue as already decided. The Court noted that a review petition against that precedent is pending and expressly reserved the Revenue's right to seek revival of the present petition if the review is allowed. Delay in filing was condoned, and the pending applications were disposed of.

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Outcome: Delay condoned. The special leave petition was dismissed as the issue stood covered by an earlier decision of the Court, with liberty to seek revival if the pending review petition on the same issue is allowed.

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