The Pr. Commissioner Of Income Tax -6 v. Microsoft India ( R & D) Pvt. Ltd.

$~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.

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 PRATEEK JALAN, J APRIL 26, 2019 aj