https://www.taxtmi.com/caselaws?id=440014 Delay in filing the special leave petition was condoned, and the petition was then dismissed because the issue raised 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 precedent as binding and declined to entertain the petition on that basis. It also reserved the Revenue's right to seek revival of the dismissed petition if the review petition against the earlier judgment is allowed. Pending applications were disposed of. en-us Mon, 03 Jul 2023 00:00:00 +0530 Wed, 03 Jun 2026 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440014 Delay in filing the special leave petition was condoned, and the petition was then dismissed because the issue raised 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 precedent as binding and declined to entertain the petition on that basis. It also reserved the Revenue's right to seek revival of the dismissed petition if the review petition against the earlier judgment is allowed. Pending applications were disposed of. Case-Laws Income Tax Mon, 03 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440014