2024 (10) TMI 601

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sible for providing connectivity to calls originating/terminating outside India - as decided by HC [ 2023 (7) TMI 1164 - KARNATAKA HIGH COURT ] an assessee is entitled to take the benefit under a DTAA between two countries. Hence, the ITAT s view that DTAA cannot be considered in proceedings under Section 201 of the Act is tenable. Assessee is not obliged to do the impossible. As facilities are si .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng regard to the Explanation of Order XLVII Rule 1 of the Code of Civil Procedure, 1908. Respondent has brought to our notice order passed in GE India Technology Private Limited Etc . [ 2024 (4) TMI 1168 - SC ORDER] whereby a three-Judge Bench of this Court had dismissed the said Review Petitions both on the ground of delay as well as on merits. Special Leave Petition is dismissed on merits follow .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Leave Petition. 5. During the course of submissions, we realised that this petition is covered by the judgment of this Court in Engineering Analysis Centre of Excellence Private Limited vs. Commissioner of Income Tax and Anr. reported in (2022) 3 SCC 321 , which has been followed in other cases also. 6. When this fact was brought to the notice of the learned senior counsel appearing for the petiti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X