Microsoft Regional Sales Corporation, Usa v. Deputy Director Of Income Tax

$~19 & 21*IN THE HIGH COURT OF DELHI AT NEW DELHI +ITA 203/2017 & CM APPL.18989/2022 MICROSOFT REGIONAL SALES CORPORATION, USA ..... AppellantThrough:Mr. Nageswar Rao and Ms. DeepikaAgarwal, Advocates.Agarwal, Advocates. Versus DEPUTY DIRECTOR OF INCOME TAX..... Respondent Through:Mr. Kunal Sharma, Advocate. 21 +ITA 432/2019 & CM APPL.20132/2019 M/S MOL CORPORATION ..... Appellant Through:Mr. Nageswar Rao and Ms. DeepikaAgarwal, Advocates. Versus ASSISTANT COMMISSIONER OF INCOME TAX ..... Respondent Through:Mr. Ruchir Bhatia and Ms. MansieJain, Advocates.Jain, Advocates. % Date of Decision: 19[th]May, 2022 CORAM:HON’BLE MR. JUSTICE MANMOHANHON’BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOHAN, J (Oral): 1.On 10[th]March, 2017, this Court had admitted the present batch ofmatters and framed the following question of law: “Whether in the circumstances of the case and placingreliance on the case of Director of Income Tax Vs.Infrasoft Ltd. [2014] 264 CTR 329, the remand on thequestion of royalty on shrink wrapped computer softwarewas justified?” 2.Subsequently, in pursuance to the impugned remand orders, theAssessing Officer, Dispute Resolution Panel (DRP) as well as ITAT havedecided the matter. In fact, the Income Tax Appellate Tribunal (‘ITAT’), inremand proceedings has decided the issue of royalty in favour of MOLCorporation on 14[th]February, 2022 and M/S Microsoft Regional Sales Pte.Ltd.(MRSC) on 13[th]April, 2022 respectively. 3.In view of the subsequent orders passed by the ITAT, the presentappeals are disposed of as infructuous. MANMOHAN, J MAY 19, 2022AS MANMEET PRITAM SINGH ARORA, J