PR COMMISSIONER OF INCOME TAX 4 NEW DELHI vs. MICROSOFT CORPORATION (INDIA) PVT. LTD.

$~18 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 70/2026 & CM APPL. 6508/2026, CM APPL. 6509/2026, CM APPL. 6510/2026

PR COMMISSIONER OF INCOME TAX 4 NEW DELHI

.....Appellant Through: Mr. Shlok Chandra, SSC with Ms. Naincy Jain, JSC.

versus

MICROSOFT CORPORATION (INDIA) PVT. LTD. .....Respondent Through: Mr. Nageswar Rao and Mr. Parth, Advocate.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

30.01.2026 1. By way of present appeal, the order dated 28.02.2024 passed by the Income Tax Appellate Tribunal Delhi Bench "I", New Delhi (hereinafter referred to as „the Tribunal’) has been assailed. 2. By way of impugned order, the Tribunal held that the assessment order dated 30.06.2022 passed by the Assessing Officer (hereinafter referred to as „AO’) was barred by limitation. 3. The facts appertain for the present appeal are precise- the Draft Resolution Plan (hereinafter referred to as „DRP’) prepared by the Transfer Pricing Officer was uploaded on Income Tax Business Application (hereinafter referred to as „ITBA‟) portal on 07.04.2022, which according to the AO was received by him on 02.05.2022 in physical form. He, thus, This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/02/2026 at 12:35:35

passed the Assessment Order on 30.06.2022. 4. The Tribunal has held that it ought to have been passed within a period of 30 days of the end of the month in which the order was passed by the DRP and uploaded on ITBA portal i.e. on 07.04.2022 and accordingly, the order ought to have been passed by 31.05.2022. The Tribunal has held that the Assessment Order is barred by limitation. 5. On the issue in hands, there is a direct judgment passed by this Court in ITA 304/2025, Commissioner of Income Tax International Taxation-2, New Delhi v. Hyundai Rotem Company (decided on 29.10.2025) against the Department. 6. In light of aforesaid judgment, the appeal is dismissed. 7. All pending applications stand disposed of.

DINESH MEHTA, J.

VINOD KUMAR, J. JANUARY 30, 2026/MR This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/02/2026 at 12:35:35