Held that once a judgment is passed by a Court following another judgment and subsequently the latter judgment is overruled on a question of law, it cannot have an effect of reopening or reviving the former judgment passed following the overruled judgment nor can the same be reviewed. This is having regard to the Explanation to Order XLVII, R. 1 of the CPC. 1908. Notwithstanding that a review petition as against the judgment in Engineering Analysis Centre of Excellence (P) Ltd. v CIT  (2021) 319 CTR  497 / 199 DTR  361 (SC)  is pending before the Supreme Court, as on today the said judgment of the three Judge Bench is holding the field and therefore the said judgment has to be followed.   Amount paid to non-resident computer manufacture supplier for resale / use of the computer software is not royalty for use of computer software as per article 12 hence not taxable in India.