(Sanjiv Khanna and M.M. Sundresh, JJ.)
Special Leave Petition (Civil) Diary No(s). 7076/2023, decided on March 20, 2023
Commissioner of Income Tax International Taxation 2 ______ Petitioner;
v.
Microsoft Corporation (MS Corp) ____________________ Respondent.
(For Admission and I.R. and IA No. 45994/2023-Condonation of Delay in Filing and IA No. 45995/2023-Exemption From Filing C/C of the Impugned Judgment)
With
Diary No(s). 6433/2023 (XIV)
(For Admission and I.R. and IA No. 48674/2023-Condonation of Delay in Filing and IA No. 48678/2023-Exemption From Filing C/C of the Impugned Judgment)
Special Leave Petition (Civil) Diary No(s). 7076/2023; ITA No. 942/2019; IA No. 45994/2023; IA No. 45995/2023; Diary No(s). 6433/2023 (XIV); IA No. 48674/2023; and IA No. 48678/2023
The Order of the court was delivered by
Order
1. The issue raised by the Revenue in the present special leave petition is covered against them vide judgment dated 02.03.2021 in the case of “Engineering Analysis Centre of Excellence Private Limited v. The Commissioner Of Income Tax”, (2022) 3 SCC 321.
2. Learned Additional Solicitor General states that a Review Petition has been filed against this judgment, which is currently pending and the right of the Revenue to revive the present special leave petitions may be reserved, in case the Review Petition is allowed.
3. Recording the aforesaid, the special leave petitions are dismissed, as the same is covered by the said decision of this Court. In case the review petition on the issue raised in the present special leave petition is allowed, it will be open to the petitioner(s) to get the present special leave petitions revived.
4. Pending application(s), if any, shall stand disposed of.
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