MICRO FOCUS SOFTWARE INC.,USA vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 3(2)(2), INTERNATIONAL TAXATION, MUMBAI, MUMBAI
In the result, the appeal is allowed
ITA 4768/MUM/2023[2021-22]Status: DisposedITAT Mumbai06 Sept 2024AY 2021-22
Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhrimicro Focus Software Inc. V/S. Dcit,(International Tax) बनाम (Formerly Known As Novell Circle 3(2)(2), Inc.) 16Th Floor, Air India Laurel, Block D, 65/2, Building, Nariman Point, Bagmane Tech Park, C. V. Mumbai-400021 Raman Nagar, Byrasandra, Bangalore, Karnataka, India- 560093 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabcn5034F Appellant/अपीलार्थी .. Respondent/प्रतिवादी
For Appellant: Shri Ketan VedFor Respondent: Shri Anil Sant
Section 143(3)Section 144C(5)Section 234ASection 270A
…IN THE INCOME-TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER Micro Focus Software Inc. v/s. DCIT,(International Tax) बनाम (formerly known as Novell Circle 3(2)(2), Inc.) 16th Floor, Air India Laurel, block D, 65/2, Building, Nariman Point, Bagmane Tech Park, C. V. Mumbai-400021 Raman Nagar, Byrasandra, Bangalore, Karnataka, India- 560093 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCN5034F Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Ketan Ved Respondent by : Shri Anil Sant Date of Hearing 11.06.2024 Date of Pronouncem…