In Brief
The Commissioner of Income-Tax challenged a judgment concerning Advance Pricing Agreements (APAs) affecting J.P. Morgan Services India Pvt. Ltd. The Supreme Court declined to examine the issues afresh, finding that they had already been authoritatively settled by the Court's earlier decision in CIT v. Yokogawa India Ltd. (December 2016). Accordingly, the petition was dismissed, applying the same legal reasoning as in the earlier related civil appeal.
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