2024 (2) TMI 228

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..... ER] this special leave petition is also dismissed wherein held as Having regard to the judgment of this Court in the case of Engineering Analysis Centre of Excellence Private Limited [ 2021 (3) TMI 138 - SUPREME COURT] held that amounts paid by resident Indian end-users/distributors to non-resident computer software manufacturers/suppliers, as consideration for the resale/use of the computer sof .....

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..... ave petition is also dismissed. For ease of reference, the aforesaid Order is extracted as under - Delay in filing the special leave petition is condoned. Having regard to the judgment of this Court in the case of Engineering Analysis Centre of Excellence Private Limited vs. Commissioner of Income Tax and Anr. reported in (2022) 3 SCC 321 and having regard to the order of this Court d .....

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