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of <h1>598-day delay in filing tax petition over off-the-shelf software 'royalty' under Article 12(3) not condoned; case dismissed.</h1> The dominant issue was whether a 598-day delay in filing the petition should be condoned. Applying the standard for condonation, the SC held that no ... Income taxable in India - consideration received qua off- the- shelf sale of the software being brought to tax - consideration received from various entities on account of sale/supply of software - royalty received within the meaning of Article 12(3) of the Indo-Singapore-DTAA - delay of 598 days in filing the present petition. HELD THAT:- We do not find any case is made out for condoning delay of 598 days in filing the present petition. The application for condonation of delay in filing the present petition is dismissed. Consequently, the Special Leave Petition is also dismissed, leaving the question of law open. Issues: (i) Whether delay of 598 days in filing the Special Leave Petition should be condoned.Issue (i): Whether delay of 598 days in filing the Special Leave Petition should be condoned.Analysis: The petitioner's application sought condonation of a 598-day delay; the material presented was examined for sufficiency to excuse the prolonged delay and to justify exercise of the Court's discretion to admit the Special Leave Petition despite the lapse of time.Conclusion: The application for condonation of delay is dismissed and, consequently, the Special Leave Petition is dismissed.
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