Commissioner Of Income Tax ... vs Microsoft Regional Sales Pte Ltd on 22 September, 2023

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Supreme Court - Daily Orders

Commissioner Of Income Tax ... vs Microsoft Regional Sales Pte Ltd on 22 September, 2023

Bench: B.V. Nagarathna

     ITEM NO.25                              COURT NO.15                              SECTION XIV

                                   S U P R E M E C O U R T O F            I N D I A
                                           RECORD OF PROCEEDINGS

     SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 32041/2023

     (Arising out of impugned final judgment and order dated 15-02-2023
     in ITA No. 86/2023 passed by the High Court of Delhi at New Delhi)

     COMMISSIONER OF INCOME TAX
     (INTERNATIONAL TAXATION)-2                                                     Petitioner(s)

                                                     VERSUS

     MICROSOFT REGIONAL SALES PTE LTD                                               Respondent(s)

     (IA   No.178429/2023-CONDONATION  OF   DELAY   IN  FILING   and   IA
     No.178425/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

     WITH
     Diary No(s). 33330/2023 (XIV)
     (IA   No.180671/2023-CONDONATION  OF   DELAY   IN  FILING   and   IA
     No.180673/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

     Date : 22-09-2023 This petition was called on for hearing today.

     CORAM :
                             HON'BLE MRS. JUSTICE B.V. NAGARATHNA
                             HON'BLE MR. JUSTICE UJJAL BHUYAN

     For Petitioner(s)                 Mr. N Venkatraman, A.S.G.
                                       Mr. Raj Bahadur Yadav, AOR
                                       Mr. Udai Khanna, Adv.
                                       Mr. V C Bharathi, Adv.
                                       Mr. Rupesh Kumar, Adv.
                                       Mrs. Archana Pathak Dave, Adv.
                                       Mr. Pranay Ranjan, Adv.
                                       Mr. Gibran Naushad, Adv.

     For Respondent(s)                 Mr. Nageswar Rao, Adv.
                                       Mr. Ambhoj Kumar Sinha, AOR
                                       Ms. Mehar Verma, Adv.

                              UPON hearing the counsel the Court made the following
                                                 O R D E R

Delay condoned.

Signature Not Verified Digitally signed by RADHA SHARMA Date: 2023.09.23

Having regard to the judgment of this Court in the case of 12:09:38 IST Reason: Engineering Analysis Centre of Excellence Private Limited vs. 1 Commissioner of Income Tax and Anr. reported in (2022) 3 SCC 321 and having regard to the order of this Court dated 03.07.2023 passed in SLP (C) Dy. No.16749/2023, the present special leave petitions stand, accordingly, dismissed.

Pending application(s), if any, shall stand disposed of.

(RADHA SHARMA)                                 (MALEKAR NAGARAJ)
COURT MASTER (SH)                              COURT MASTER (NSH)




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Supreme Court - Daily Orders