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    <description>Special leave petitions were dismissed as covered by the Court&#039;s earlier judgment in Engineering Analysis Centre of Excellence Private Limited, leaving the Revenue&#039;s challenge answered against it on precedent. The Court also condoned the delay in filing the petitions. At the same time, it reserved liberty to the Revenue to seek revival of the dismissed petitions if the pending review petition against the earlier judgment is allowed.</description>
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      <description>Special leave petitions were dismissed as covered by the Court&#039;s earlier judgment in Engineering Analysis Centre of Excellence Private Limited, leaving the Revenue&#039;s challenge answered against it on precedent. The Court also condoned the delay in filing the petitions. At the same time, it reserved liberty to the Revenue to seek revival of the dismissed petitions if the pending review petition against the earlier judgment is allowed.</description>
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