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<h1>Supreme Court dismisses petition, cites prior case on similar tax issues; delay in filing condoned, pending applications disposed.</h1> <h3>COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) 2 Versus NET APP BV</h3> The SC dismissed the special leave petition, referencing a prior case (Engineering Analysis Centre of Excellence Private Limited vs. Commissioner of ... Income taxable in India - taxing of the sale of software and subscribers as royalty income - HELD THAT:- Learned panel advocate appearing for the petitioner submitted that the issues which arise in this special leave petition have been considered by this Court in the case of Engineering Analysis Centre of Excellence Private Limited [2021 (3) TMI 138 - SUPREME COURT] Hence, appropriate orders may be made in this special leave petition. In view of the aforesaid, the special leave petition is dismissed. The Supreme Court dismissed the special leave petition citing a previous case (Engineering Analysis Centre of Excellence Private Limited vs. Commissioner of Income Tax and ANR) where similar issues were considered. Delay in filing the petition was condoned. Pending applications were also disposed of.