The Pr. Commissioner Of Income Tax -6 v. Microsoft India ( R & D) Pvt. Ltd
High Court
26 Apr 2019 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
The Pr. Commissioner Of Income Tax -6 v. Microsoft India ( R & D) Pvt. Ltd
Date of order
26 Apr 2019
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Pr. Commissioner Of Income Tax -6 v. Microsoft India ( R & D) Pvt. Ltd, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
$~24
* IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 418/2019
THE PR. COMMISSIONER OF INCOME TAX -6... Appellant Through : Mr. Ruchir Bhatia, Sr. Standing Counsel.
versus
MICROSOFT INDIA ( R & D) PVT. LTD. ..... Respondent Through : Mr. Shatanik Chakrabarty, Adv.
Mr. Shatanik Chakrabarty, Adv.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE PRATEEK JALAN
O R D E R% 26.04.2019
The question sought to be urged by the Revenue in this appeal under Section 260A pertains to the extension of stay beyond 365 days. This issue is now covered by a Division Bench ruling of this court in Pepsi Foods Pvt. Ltd. vs. ACIT 376 ITR 87.Therefore, no question of law arises for consideration in this appeal.
This appeal is dismissed.
S. RAVINDRA BHAT, J
APRIL 26, 2019 aj
PRATEEK JALAN, J
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue