https://www.taxtmi.com/caselaws?id=450800 Income from licensing or sale of software and subscription receipts for cloud services were examined against the Supreme Court's ruling in Engineering Analysis Centre of Excellence (P.) Ltd. v. CIT, which was treated as covering the revenue's proposed questions. On that basis, the court held that the issues raised did not survive as substantial questions of law. The appeal was closed. en-us Fri, 16 Feb 2024 00:00:00 +0530 Wed, 13 Mar 2024 17:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450800 Income from licensing or sale of software and subscription receipts for cloud services were examined against the Supreme Court's ruling in Engineering Analysis Centre of Excellence (P.) Ltd. v. CIT, which was treated as covering the revenue's proposed questions. On that basis, the court held that the issues raised did not survive as substantial questions of law. The appeal was closed. Case-Laws Income Tax Fri, 16 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450800