Microsoft Regional Sales Corporation, Usa v. Deputy Director Of Income Tax

$~19 & 21 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 203/2017 & CM APPL.18989/2022 MICROSOFT REGIONAL SALES CORPORATION, USA ..... Appellant Through:

Mr. Nageswar Rao and Ms. Deepika Agarwal, Advocates.

Versus

DEPUTY DIRECTOR OF INCOME TAX ..... Respondent Through:

Mr. Kunal Sharma, Advocate.

+ ITA 432/2019 & CM APPL.20132/2019 M/S MOL CORPORATION ..... Appellant Through:

Mr. Nageswar Rao and Ms. Deepika Agarwal, Advocates.

Versus

ASSISTANT COMMISSIONER OF INCOME TAX ..... Respondent Through:

Mr. Ruchir Bhatia and Ms. Mansie Jain, Advocates.

% Date of Decision: 19th May, 2022

CORAM:

HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA ITA 203/2017 & ITA 432/2019

J U D G M E N T

MANMOHAN, J (Oral):

1.

On 10th March, 2017, this Court had admitted the present batch of matters and framed the following question of law: "Whether in the circumstances of the case and placing reliance on the case of Director of Income Tax Vs. Infrasoft Ltd. [2014] 264 CTR 329, the remand on the question of royalty on shrink wrapped computer software was justified?"

2.

Subsequently, in pursuance to the impugned remand orders, the Assessing Officer, Dispute Resolution Panel (DRP) as well as ITAT have decided the matter. In fact, the Income Tax Appellate Tribunal ('ITAT'), in remand proceedings has decided the issue of royalty in favour of MOL Corporation on 14th February, 2022 and M/S Microsoft Regional Sales Pte. Ltd.(MRSC) on 13th April, 2022 respectively.

3.

In view of the subsequent orders passed by the ITAT, the present appeals are disposed of as infructuous.

MANMOHAN, J MANMEET PRITAM SINGH ARORA, J MAY 19, 2022 AS ITA 203/2017 & ITA 432/2019