MICROSOFT CORPORATION (INDIA) PRIVATE LIMITED,NEW DELHI vs. JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE - 6, DELHI
In the result, the appeal filed by the Revenue is dismissed and the appeal of the assessee is allowed for statistical purposes
ITA 3671/DEL/2023[2015-16]Status: DisposedITAT Delhi09 Jul 2024AY 2015-16
Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2015-16 Acit, 16(1), Vs Microsoft Corporation (India) New Delhi. Pvt. Ltd., 807, New Delhi House, New Delhi – 110 001. Pan: Aaacm5586C Assessment Year: 2015-16 Microsoft Corporation (India) Pvt. Vs. Jcit, Ltd., Special Range-6, 807, New Delhi House, Delhi. New Delhi – 110 001. Pan: Aaacm5586C
For Appellant: Shri Nageshwar Rao &For Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(2)Section 143(3)Section 2(24)(x)Section 32Section 36(1)(va)
u/s 2(24)(x) read with section 36(1)(va) of the Act. The necessary facts on that account being that during the course of proceedings, the AO perused Form 3CD filed for the subject AY and asked the Appellant to show cause as to why late deposit of employee's contribution to Provident Fund ('PF') should not be disallowed
