2023 (9) TMI 1325 - SCH - Income Tax

Income taxable in India - taxing of the sale of software and subscribers as royalty income - HELD THAT - Learned panel advocate appearing for the petitioner submitted that the issues which arise in this special leave petition have been considered by this Court in the case of Engineering Analysis Centre of Excellence Private Limited 2021 (3) TMI 138 - SUPREME COURT Hence, appropriate orders may be made in this special leave petition. In view of the aforesaid, the special leave petition is dismissed.

Summary

The Supreme Court dismissed the special leave petition citing a previous case (Engineering Analysis Centre of Excellence Private Limited vs. Commissioner of Income Tax and ANR) where similar issues were considered. Delay in filing the petition was condoned. Pending applications were also disposed of.