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.
Decision: The appeal is without merit and is accordingly dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~66
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 412/2019
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.Sandeep S.Karhail, Advocate.
..... Respondent
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE PRATEEK JALAN O R D E R
%
24.04.2019
The only ground on which the Revenue has filed this appeal under
Section 260A against the order of ITAT is that it could not have granted the interim relief beyond the period stipulated under Section 254(2A) of the Income Tax Act, 1961.
The question is no longer in dispute as it is covered by the decision in
Pepsi Foods Pvt. Ltd. vs. ACIT 376 ITR 87. The appeal is without merit and is accordingly dismissed.
S. RAVINDRA BHAT, J
APRIL 24, 2019 mr
PRATEEK JALAN, J
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