Delhi High Court - Orders
Microsoft India (R&D) Pvt. Ltd vs Deputy Commissioner Of Income Tax & Anr on 27 September, 2021
Author: Manmohan
Bench: Manmohan, Navin Chawla
$~7-12 & 14-17
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 688/2019 & CM APPL. 3025/2019
MICROSOFT INDIA (R&D) PVT. LTD. ..... Petitioner
Through: Mr.Nageswar Rao & Ms.Deepika
Agarwal, Advs.
versus
DEPUTY COMMISSIONER OF INCOME TAX & ANR.
..... Respondents
Through: Ms.Mansie Jain, Adv. for Mr.Ruchir
Bhatia, Sr. Standing Counsel.
+ W.P.(C) 1009/2019 & CM APPL. 4568/2019
MICROSOFT INDIA (R&D) PVT. LTD. ..... Petitioner
Through: Mr.Nageswar Rao & Ms.Deepika
Agarwal, Advs.
versus
DEPUTY COMMSSIONER OF INCOME TAX & ANR.
..... Respondent
Through: Ms.Mansie Jain, Adv. for Mr.Ruchir
Bhatia, Sr. Standing Counsel.
+ W.P.(C) 991/2019 & CM APPL. 4476/2019
MICROSOFT INDIA (R&D) PVT. LTD. ..... Petitioner
Through: Mr.Nageswar Rao & Ms.Deepika
Agarwal, Advs.
versus
DEPUTY COMMISSIONER OF INCOME TAX & ANR.
..... Respondents
Through: Ms.Mansie Jain, Adv. for Mr.Ruchir
Bhatia, Sr. Standing Counsel.
+ W.P.(C) 993/2019
MICROSOFT INDIA (R&D) PVT. LTD. ..... Petitioner
Through: Mr.Nageswar Rao & Ms.Deepika
Agarwal, Advs.
versus
DEPUTY COMMISSIONER OF INCOME TAX & ANR.
..... Respondents
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:29.09.2021
16:33:14
Through: Ms.Mansie Jain, Adv. for Mr.Ruchir
Bhatia, Sr. Standing Counsel.
+ W.P.(C) 995/2019
MICROSOFT INDIA (R&D) PVT. LTD. ..... Petitioner
Through: Mr.Nageswar Rao & Ms.Deepika
Agarwal, Advs.
versus
DEPUTY COMMISSIONER OF INCOME TAX & ANR.
..... Respondents
Through: Ms.Mansie Jain, Adv. for Mr.Ruchir
Bhatia, Sr. Standing Counsel.
+ W.P.(C) 3444/2021 & CM APPL. 10467/2021
M/S MICROSOFT INDIA R AND D PVT. LTD ..... Petitioner
Through: Mr.Nageswar Rao & Ms.Deepika
Agarwal, Advs.
versus
PRINCIPAL COMMISSIONER OF INCOME TAX -4 & ANR.
..... Respondents
Through: Ms.Mansie Jain, Adv. for Mr.Ruchir
Bhatia, Sr. Standing Counsel.
+ W.P.(C) 3377/2021 & CM APPL. 10256/2021
MICROSOFT INDIA R AND D PVT LTD ..... Petitioner
Through: Mr.Nageswar Rao & Ms.Deepika
Agarwal, Advs.
versus
PRINCIPAL COMMISSIONER OF INCOME TAX-4 & ANR.
..... Respondents
Through: Ms.Mansie Jain, Adv. for Mr.Ruchir
Bhatia, Sr. Standing Counsel.
+ W.P.(C) 3389/2021 & CM APPL. 10276/2021
M/S MICROSOFT INDIA (R AND D) PVT. LTD. ..... Petitioner
Through: Mr.Nageswar Rao & Ms.Deepika
Agarwal, Advs.
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:29.09.2021
16:33:14
versus
PRINCIPAL COMMISSIONER OF INCOME TAX -4 & ANR.
..... Respondent
Through: Ms.Mansie Jain, Adv. for Mr.Ruchir
Bhatia, Sr. Standing Counsel.
+ W.P.(C) 3472/2021 & CM APPL. 10520/2021
MICROSOFT INDIA (R AND D) PVT. LTD. ..... Petitioner
Through: Mr.Nageswar Rao & Ms.Deepika
Agarwal, Advs.
versus
PRINCIPAL COMMISSIONER OF INCOME TAX - 4 & ANR.
..... Respondents
Through: Ms.Mansie Jain, Adv. for Mr.Ruchir
Bhatia, Sr. Standing Counsel.
+ W.P.(C) 3539/2021 & CM APPL. 10705/2021
M/S MICROSOFT INDIA R AND D PVT LTD ..... Petitioner
Through: Mr.Nageswar Rao & Ms.Deepika
Agarwal, Advs.
versus
PRINCIPAL COMMISSIONER OF INCOME TAX 4 & ANR.
..... Respondents
Through: Ms.Mansie Jain, Adv. for Mr.Ruchir
Bhatia, Sr. Standing Counsel.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE NAVIN CHAWLA
ORDER
% 27.09.2021 The petitions have been heard by way of video conferencing. Learned counsel for the petitioner states that the issue involved in the present batch of matters is covered by the judgment of this Court in PCIT vs. Headstrong Services India (P.) Ltd., 125 taxman.com 262. He also states that he has filed his written submission in W.P.(C) No.1009/2019.
Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:29.09.2021 16:33:14However, Mr.Ruchir Bhatia, learned counsel for the respondents is stated to be in personal difficulty. The respondents are directed to file their written submission within four weeks.
List on 14th December, 2021.
The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.
MANMOHAN, J NAVIN CHAWLA, J SEPTEMBER 27, 2021/rv Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:29.09.2021 16:33:14