The Commissioner Of Income Tax ... vs Microsoft Corporation (Ms Corp) on 20 March, 2023

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Supreme Court - Daily Orders

The Commissioner Of Income Tax ... vs Microsoft Corporation (Ms Corp) on 20 March, 2023

Bench: M.M. Sundresh

                                                    1

     ITEM NO.25                             COURT NO.7                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). 7076/2023

     (Arising out of impugned final judgment and order dated 19-05-2022
     in ITA No. 942/2019 passed by the High Court of Delhi at New Delhi)

     THE COMMISSIONER OF INCOME TAX
     INTERNATIONAL TAXATION 2                                          Petitioner(s)
                                                   VERSUS

     MICROSOFT CORPORATION (MS CORP)                                   Respondent(s)

     (FOR ADMISSION and I.R. and IA No.45994/2023-CONDONATION OF DELAY
     IN FILING and IA No.45995/2023-EXEMPTION FROM FILING C/C OF THE
     IMPUGNED JUDGMENT )

     WITH
     Diary No(s). 6433/2023 (XIV)
     (FOR ADMISSION and I.R. and IA No.48674/2023-CONDONATION OF DELAY
     IN FILING and IA No.48678/2023-EXEMPTION FROM FILING C/C OF THE
     IMPUGNED JUDGMENT)

     Date : 20-03-2023 This petition was called on for hearing today.

     CORAM :
                            HON'BLE MR. JUSTICE SANJIV KHANNA
                            HON'BLE MR. JUSTICE M.M. SUNDRESH


     For Petitioner(s)                     Mr. Balbir Singh, A.S.G.
                                           Mr. Raj Bahadur Yadav, AOR
                                           Mrs. Rekha Pandey, Adv.
                                           Mrs. Prerna Dhall, Adv.
                                           Mr. Naman Tondon, Adv.
                                           Mr. Rupinder Singhmar, Adv.
                                           Mr. Madhav Singhal, Adv.
                                           Mr. Raj Bahadur Yadav Aor, Adv.

     For Respondent(s)

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

Signature Not Verified The issue raised by the Revenue in the present special leave Digitally signed by BABITA PANDEY Date: 2023.03.22 18:05:01 IST Reason: petition is covered against them vide judgment dated 02.03.2021 in the case of “Engineering Analysis Centre of Excellence Private 2 Limited vs. The Commissioner Of Income Tax & Anr.”, (2022) 3 SCC

321. Learned Additional Solicitor General states that a Review Petition has been filed against this judgment, which is currently pending and the right of the Revenue to revive the present special leave petitions may be reserved, in case the Review Petition is allowed.

Recording the aforesaid, the special leave petitions are dismissed, as the same is covered by the said decision of this Court. In case the review petition on the issue raised in the present special leave petition is allowed, it will be open to the petitioner(s) to get the present special leave petitions revived.

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

         (BABITA PANDEY)                                  (R.S. NARAYANAN)
        COURT MASTER (SH)                                COURT MASTER (NSH)

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