MICROSOFT CORPORATION (INDIA) PVT LTD,DELHI vs. DCIT (16) (1) DELHI, DELHI

This appeal by the assessee is directed against the assessment order dated 30.06.2022, passed u/s. 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961, (hereinafter referred to as ‘the Act’) for assessment year 2017-18. After hearing the appeal, the Judicial Member allowed legal issue raised in ground no. 1 of the appeal and consequently upheld the order of CIT(A). The Accountant Member opined otherwise and wrote a separate order dismissing ground no. 1 in appeal of the assessee. On account of difference of opinion