2023 (12) TMI 593 - SCH - Income Tax

Income taxable in India - receipts earned from supply of software - whether taxable in India under Section 9(1)(vi) of the Income Tax Act, 1961, read with Article 12 of the India-USA Double Tax Avoidance Agreement (DTAA) - As petitioner submitted that there is a delay of 334 days in filing and further the issues which arise in this petition are covered by the judgment of this Court in the case of Engineering Analysis Centre of Excellence Private Ltd. 2021 (3) TMI 138 - SUPREME COURT against the Department. HELD THAT - Following the aforesaid judgment, the special leave petition is dismissed both on the ground of delay as well as on merits.

Summary

The Supreme Court dismissed the special leave petition due to a delay of 334 days in filing and because the issues were covered by a previous judgment against the Department. Pending applications were disposed of accordingly.