Commissioner Of Income Tax (It)-2 v. M/S. Dassault Systems Solidworks Corporation

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 302 OF 2018 Commissioner of Income Tax (IT)-2 Vs.M/s. Dassault Systems Solidworks CorporationC/o BMR and Associates LLP ….. Appellant ….. Respondent Ms. Sushma Nagaraj a/w Ms. Kinjal Patel, for Appellant.Mr. Paras Savla a/w Mr. Pratik Poddar, for Respondents. DATED :JUNE 28, 2023 P.C. 1.Ms. Nagraj in all fairness, as an officer of the Court, submits that theissue in this appeal is squarely covered by the judgment of the Apex Court in[1]Engineering Analysis Centre of Excellence Private Limited Vs.Commissioner of Income Tax and another. At the same time, Ms. Nagrajsubmits that there is a review petition pending in the Supreme Court andtherefore, the Court may dispose the appeal with liberty to appellant toapproach this Court to either revive the appeal or file a fresh appeal in casethe review petition is allowed in favour of Revenue. 2.Appeal disposed with liberty as prayed for. (FIRDOSH P. POONIWALLA, J) 1(2022) 3 Supreme Court Cases 321 (K.R.SHRIRAM, J)