2024 (10) TMI 1096

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..... estion of law set out is covered by the decision Adobe Systems Incorporated [ 2016 (5) TMI 728 - DELHI HIGH COURT] Revenue from software supplies - taxable as Royalty under Article 12 of the India-Finland Double Taxation Avoidance Agreement - As it is admittedly covered by the decision of Engineering Analysis Centre of Excellence Private Limited [ 2021 (3) TMI 138 - SUPREME COURT] Permanent Establ .....

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..... IKAPAM KOTISWAR SINGH For the Petitioner : Mr. S. Dwarakanath, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Shashank Bajpai, Adv. Mr. H R Rao, Adv. Mr. Udai Khanna, Adv. Mr. Navanjay Mahapatra , Adv For the Respondent : Mr. Anmol Anand, AOR Mr. Deepak Chopra, Adv. Mr. Ankul Goyal , Adv ORDER UPON hearing the counsel the Court made the following. There is gross delay of 508 days in filing this Special Lea .....

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