(Sanjiv Khanna and Bela M. Trivedi, JJ.)
Special Leave Petition (Civil) Diary No. 17569/2023, decided on July 3, 2023
Commissioner of Income Tax (International Taxation)- 2 ____ Petitioner;
v.
Symantec Asia Pacific PTE Ltd. _____________________ Respondent.
(For Admission and I.R. and IA No. 105238/2023-Condonation of Delay in Filing and IA No. 105239/2023-Exemption from Filing C/C of the Impugned Judgment)
Special Leave Petition (Civil) Diary No. 17569/2023; ITA No. 147/2022; I.R. and IA No. 105238/2023; and IA No. 105239/2023
The Order of the court was delivered by
Order
1. Delay condoned.
2. The issue raised by the Revenue in the present special leave petition is covered against them vide judgment of this Court dated 02.03.2021 in “Engineering Analysis Centre of Excellence Private Limited v. The Commissioner of Income Tax” reported in (2022) 3 SCC 321.
3. Learned counsel appearing for the Revenue 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 petition may be reserved, in case the review petition is allowed.
4. Recording the aforesaid, the special leave petition is dismissed, as the same is covered by the aforesaid 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 petition revived.
5. Pending application(s), if any, shall stand disposed of.
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