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2021 (4) TMI 37 - KARNATAKA HIGH COURTRevision u/s 263 - no proper and adequate enquiry as regard to the TDS obligation on payments made by it to the foreign company - HELD THAT:- When the matter was taken up today, the learned counsel for the assessee submitted that theissue involved in this appeal has been set at rest in view of the decision rendered by the Supreme Court in ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED VS.THE COMMISSIONER OF INCOME TAX &ANOTHER [2021 (3) TMI 138 - SUPREME COURT] and the issue involved in this appeal has been answered against the Revenue and in favour of the assessee.
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