Search Results Page
Search Results
1 - 6 of 6 (0.17 seconds)Article 13 in Constitution of India [Constitution]
The Income Tax Act, 1961
Section 9 in The Income Tax Act, 1961 [Entire Act]
Section 234B in The Income Tax Act, 1961 [Entire Act]
Engineering Analysis Centre Of ... vs The Commissioner Of Income Tax on 2 March, 2021
Insofar as the issue of payment of royalty on the use of software
is concerned, the same stands authoritatively settled by the decision of
the Supreme Court in Engineering Analysis Centre of Excellence
(P) Ltd vs. Commissioner of Income Tax [(2022) 3 SCC 321] and is
thus liable to be answered against the Revenue.
1