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    <title>2023 (4) TMI 1287 - SC Order</title>
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    <description>The Supreme Court dismissed the special leave petition as covered by its earlier ruling in Engineering Analysis Centre of Excellence Private Limited, applying stare decisis to treat the issue as already decided. The Court noted that a review petition against that precedent is pending and expressly reserved the Revenue&#039;s right to seek revival of the present petition if the review is allowed. Delay in filing was condoned, and the pending applications were disposed of.</description>
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      <description>The Supreme Court dismissed the special leave petition as covered by its earlier ruling in Engineering Analysis Centre of Excellence Private Limited, applying stare decisis to treat the issue as already decided. The Court noted that a review petition against that precedent is pending and expressly reserved the Revenue&#039;s right to seek revival of the present petition if the review is allowed. Delay in filing was condoned, and the pending applications were disposed of.</description>
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