Binding precedent bars special leave petitions, while revival remains open if the pending review succeeds.

Special leave petitions were dismissed because the issue raised by the Revenue was already covered by the Supreme Court's earlier decision in Engineering Analysis Centre of Excellence Private Limited v. Commissioner of Income Tax. The Court treated that earlier ruling as binding and therefore found no basis to entertain the petitions. At the same time, the Court recorded the Revenue's request that its right to seek revival of the dismissed petitions would remain open if the pending review petition against the earlier judgment is allowed.

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Outcome: The special leave petitions were dismissed as the issue stood covered against the Revenue by an earlier decision of the Supreme Court, with liberty to seek revival if the pending review petition succeeds.

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