https://www.taxtmi.com/caselaws?id=439602 The Court treated the Revenue's special leave petitions as covered by its earlier ruling in Engineering Analysis Centre of Excellence Pvt. Ltd. v. Commissioner of Income Tax and dismissed them on that basis. It also noted that a review petition against that earlier judgment is pending, and therefore expressly reserved the Revenue's right to seek revival of the dismissed petitions if the review is allowed. Delay in filing was condoned. en-us Wed, 29 Mar 2023 00:00:00 +0530 Thu, 04 Jun 2026 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439602 The Court treated the Revenue's special leave petitions as covered by its earlier ruling in Engineering Analysis Centre of Excellence Pvt. Ltd. v. Commissioner of Income Tax and dismissed them on that basis. It also noted that a review petition against that earlier judgment is pending, and therefore expressly reserved the Revenue's right to seek revival of the dismissed petitions if the review is allowed. Delay in filing was condoned. Case-Laws Income Tax Wed, 29 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439602