2023 (7) TMI 1001

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..... judgment of three judge Bench of this Court in Engineering Analysis Centre of Excellence Private Limited vs. Commissioner of Income Tax and Anr. [ 2021 (3) TMI 138 - SUPREME COURT] is holding the field and therefore, the said judgment would have to be followed in the instant case also. In view of the above, the Special Leave Petitions stand dismissed. - SPECIAL LEAVE PETITION (CIVIL) DIARY N .....

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..... llowing the aforesaid order, we opine that the judgment of three judge Bench of this Court in Engineering Analysis Centre of Excellence Private Limited vs. Commissioner of Income Tax and Anr. reported in (2022) 3 SCC 321 is holding the field and therefore, the said judgment would have to be followed in the instant case also. In view of the above, the Special Leave Petitions stand dismissed. .....

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