2023 (9) TMI 680

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..... Netherland treaty - HELD THAT:- The issues which arise in this special leave petition have been considered by this Court in a case of Engineering Analysis Centre of Excellence Private limited [ 2021 (3) TMI 138 - SUPREME COURT] as held consideration end user license, Copy Right Act, and provisions contained in DTAA and the Income Tax Act and has laid down the parameters to test whether the recei .....

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..... petition have been considered by this Court in a case of Engineering Analysis Centre of Excellence Private limited vs. Commissioner of Income Tax and Another [(2022) 3 SCC 321]. Hence, appropriate orders may be made in this special leave petition. In view of the aforesaid judgment, this special leave petition stands dismissed. Pending application(s), if any, shall stand disposed of. - - .....

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