ORDER : 1. Delay condoned. 2. The issue raised by the Revenue in the present special leave petitions is covered against them vide judgment dated 02.03.2021 in the case of “Engineering Analysis Centre of Excellence Private Limited vs. The Commissioner Of Income Tax& Anr.”, (2022) 3 SCC 321 . 3. Learned Additional Solicitor General states that a Review Petition has been filed against this judgment, which is currently pending and the right of the Revenue to revive the present special leave petitions may be reserved, in case the Review Petition is allowed. 4. Recording the aforesaid, the special leave petitions are dismissed, as the same is covered by the said decision of this Court. In case the review petition on the issue raised in the present special leave petitions is allowed, it will be open to the petitioner(s) to get the present special leave petitions revived. Pending application(s), if any, shall stand disposed of.