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<h1>Special Leave Petition Dismissed by SC Due to Prior Judgment; Review Petition Filed for Reconsideration.</h1> The SC of India in 2023 dismissed a special leave petition, stating that the issue had already been addressed in a prior judgment. A Review Petition has ... Income taxable in India - Addition of recharacterization of receipts from sale of software licenses to Indian customers/distributors as royalty - whether taxing the same receipts in hands of Respondent would result in double taxation? - As decided by HC [2022 (7) TMI 1496 - DELHI HIGH COURT] issue of taxability of software receipts in the present cases is no longer res integra as the Supreme Court in Engineering Analysis Centre of Excellence Private Limited [2021 (3) TMI 138 - SUPREME COURT] amounts paid by resident Indian end-users/distributors to non-resident computer software manufacturers/suppliers, as consideration for the resale/use of the computer software through EULAs/distribution agreements, is not the payment of royalty for the use of copyright in the computer software, and that the same does not give rise to any income taxable in India, thus not liable to deduct any TDS u/s 195 HELD THAT:- The issue raised by the Revenue in the present special leave petition is covered against them vide judgment “Engineering Analysis Centre of Excellence Private Limited [Supra] and a Review Petition has been filed against this judgment, which is currently pending and the right of the Revenue to revive the present special leave petition may be reserved, in case the Review Petition is allowed. Recording the aforesaid, the special leave petition is dismissed, as the same is covered by the said decision of this Court. In case the review petition on the issue raised in the present special leave petition is allowed, it will be open to the petitioner(s) to get the present special leave petition revived. The Supreme Court of India in 2023 dismissed a special leave petition as the issue raised was already covered in a previous judgment. A Review Petition has been filed against the judgment, and if allowed, the special leave petition may be revived.
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