2024 (10) TMI 38 - SCH - Income Tax

TDS u/s 195 - Royalty - amounts paid by the concerned persons resident in India to non-resident, foreign software suppliers - Whether constitutes as taxable income deemed to accrue in India u/s 9(1)(vi)? - interest u/s 234B - Delay filling SLP - HELD THAT - Besides the delay of 531 days in filing the Special Leave Petition, the issue sought to be raised by the Revenue is covered by the decision of this Court in Engineering Analysis Centre of Excellence Private Limited 2021 (3) TMI 138 - SUPREME COURT Counsel appearing on behalf of the petitioner states that the review petition has also been dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition due to a delay of 531 days in filing and because the issue raised was covered by a previous court decision. The review petition was also dismissed.