2023 (5) TMI 492

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..... the Indo US DTAA - it was held by the High Court that this is not Royalty liable to be taxed in India under the provisions of the Income Tax Act, 1961 and DTAA - HELD THAT:- The issue raised by the Revenue in the present special leave petition is covered against them in ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED VERSUS THE COMMISSIONER OF INCOME TAX ANR. [ 2021 (3) TMI 138 - SUPR .....

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..... r. Raj Bahadur Yadav, AOR, Mrs. Rekha Pandey, Adv., Mrs. Prerna Dhall, Adv., Mr. Naman Tondon, Adv., Mr. Rupinder Singhmar, Adv., Mr. Madhav Singhal, Adv. And Mr. Raj Bahadur Yadav Aor, Adv. ORDER 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 .....

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