2023 (6) TMI 1074 - SCH - Income Tax

Income deemed to accrue or arise in India - Taxability of amount received - PE in India - HELD THAT - The issue raised by the Revenue in the present special leave petitions is covered against them vide judgment Engineering Analysis Centre of Excellence Private Limited 2021 (3) TMI 138 - SUPREME COURT Ld' Additional Solicitor General states that a Review Petition has been filed against this judgment, which is currently pending and the right of the Revenue to revive the present special leave petitions may be reserved, in case the Review Petition is allowed. Special leave petition is dismissed, as the same is covered by the said decision of this Court.

Summary

The Supreme Court of India in the case mentioned dismissed the special leave petition as the issue raised was covered by a previous judgment. The Revenue's right to revive the petition is reserved pending a Review Petition.