Microsoft India (R&D) Pvt. Ltd. Vs DCIT

Income Tax Appellate Tribunal (Delhi E Bench) 14 Jun 2021 Income Tax Appeal No. 1479/DEL/2016, 507/DEL/2017
Bench: Division Bench
Acts Referenced

Judgement Snapshot

Case Number

Income Tax Appeal No. 1479/DEL/2016, 507/DEL/2017

Hon'ble Bench

N.K. Billaiya, (AM); Kuldip Singh, J

Advocates

Nageshwar Rao, Sherry Goyal, Surendar Pal

Acts Referred

Income Tax Act, 1961 — Section 40A(2), 56, 56(2)(ii), 56(2)(iii), 57, 57(iii), 254# Indian Income Tax Act, 1922 — Section 9, 12, 12(3), 12(4)

Judgement Text

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Case Metadata
  • Coram: N.K. Billaiya, (AM); Kuldip Singh, J
  • Bench: Division Bench
  • Advocates: Nageshwar Rao, Sherry Goyal, Surendar Pal
Referenced Acts & Sections

Income Tax Act, 1961 — Section 40A(2), 56, 56(2)(ii), 56(2)(iii), 57, 57(iii), 254# Indian Income Tax Act, 1922 — Section 9, 12, 12(3), 12(4)

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