M/S Mol Corporation vs Assistant Commissioner Of Income ...
2022 Latest Caselaw 1630 Del

                          $~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.

                          21
                          +      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



Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ           ITA 203/2017 & ITA 432/2019                                          Page 1 of 2
Signing Date:20.05.2022
18:28:39
                                                         JUDGMENT

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

Signature Not Verified Digitally Signed

Signing Date:20.05.2022 18:28:39