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2024 (10) TMI 38

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..... ome deemed to accrue in India u/s 9(1)(vi)? - interest u/s 234B - Delay filling SLP - HELD THAT:- Besides the delay of 531 days in filing the Special Leave Petition, the issue sought to be raised by the Revenue is covered by the decision of this Court in Engineering Analysis Centre of Excellence Private Limited [ 2021 (3) TMI 138 - SUPREME COURT] Counsel appearing on behalf of the petitioner state .....

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