Frivolous SLPs

In 28.11.2025 order in DCIT v. Maxis International SDN BHD, the Hon'ble Supreme Court didn’t just dismiss yet another software-royalty SLP. It delivered a firm institutional reminder that settled law must stay settled. Re-litigating issues already closed by Engineering Analysis not only burdens the Court but drains administrative resources and erodes discipline within the tax system. According to J the App by JustIDT, this latest order reinforces a simple but powerful principle finality matters, and respect for precedent is essential for a credible, efficient, and fair tax administration.