CIT v. Gracemac Corpn. - Taxpublishers.in

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The Tax Publishers2023 TaxPub(DT) 4683 (SC) : (2023) 456 ITR 0135 IN THE SUPREME COURT OF INDIA B.V. NAGARATHNA & PRASHANT KUMAR MISHRA, JJ. CIT v. Gracemac Corpn. SLP (Civil) Diary No(s). 16749/2023 3 July, 2023 Petitioner(s) by: N Venakataraman, A.S.G. Raj Bahadur Yadav, AOR Ashok Panigrahi, Advocate Shivika Mehra, Advocate Bhuvan Mishra, Advocate Annirudh Sharma II, Advocate Sabrish Subramanium, Advocate Respondent(s) by: Nageswar Rao, Advocate Ambhoj Kumar Sinha, AOR ORDER Delay condoned. It is noted that the issues raised in this special leave petition have been answered by a judgment by Three Judge Bench of this Court in Engineering Analysis Centre of Excellence Private Limited v. CIT & Anr. reported in (2022) 3 SCC 321: (2021) SCC Online SC 159 : 2021 TaxPub(DT) 1208 (SC). SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2023 TaxPub(DT) 4683 (SC) : (2023) 456 ITR 0135

IN THE SUPREME COURT OF INDIA

B.V. NAGARATHNA & PRASHANT KUMAR MISHRA, JJ.

CIT v. Gracemac Corpn.

SLP (Civil) Diary No(s). 16749/2023

3 July, 2023

Petitioner(s) by: N Venakataraman, A.S.G. Raj Bahadur Yadav, AOR Ashok Panigrahi, Advocate Shivika Mehra, Advocate Bhuvan Mishra, Advocate Annirudh Sharma II, Advocate Sabrish Subramanium, Advocate

Respondent(s) by: Nageswar Rao, Advocate Ambhoj Kumar Sinha, AOR

ORDER

Delay condoned.

It is noted that the issues raised in this special leave petition have been answered by a judgment by Three Judge Bench of this Court in Engineering Analysis Centre of Excellence Private Limited v. CIT & Anr. reported in (2022) 3 SCC 321: (2021) SCC Online SC 159 : 2021 TaxPub(DT) 1208 (SC).