2022 (10) TMI 665

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....Balbir Singh, ASG, Mr. Ashok Panigrahi, Adv., Ms. Gargi Khanna, Adv., Mr. Adit Khorana, Adv., Mr. Shashank Bajpai, Adv., Mr. Raj Bahadur Yadav, AOR, Mr. S. Ganesh, Sr. Adv., Ms. Archana Sahadeva, AOR, Mr. Tejveer Bhatia, Adv., Mr. R. Swrup, Adv., Mr. Gaurav Sharma, Adv., Mr. T. Suryanarayana, Sr. Adv., Mr. Kunal Verma, AOR, Ms. Yugandhara Pawar Jha, Adv., Mr. Ashwin Kumar Nair, Adv., Ms. Lavanya D....

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.... to re-examine the issue and the question of law. Parties would be entitled to raise all pleas and contentions, in accordance with law including reliance on the judgment in the case of Engineering Analysis Centre of Excellence Private Limited (supra), and the contention of the Revenue that notwithstanding the said judgment, the payments would be covered under the head 'Royalty' etc. We are info....