Director of Income Tax (International Taxation) 2 vs Microsoft Regional Sales Corporation

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2023 Supreme(SC) 1832

SUPREME COURT OF INDIA
M.R. Shah, C.T. Ravikumar, JJ.
Director Of Income Tax (International Taxation) 2 - Petitioners
Vs.
Microsoft Regional Sales Corporation - Respondents
Petition(s) for Special Leave to Appeal (C) No(s). 6547 of 2023 @ D.No. 7064 of 2023
Decided On : 29-03-2023

Advocates Appeared:
For the Petitioners: Mr. N Venkatraman, A.S.G., Mr. Rupesh Kumar, Adv. Mr. H R Rao, Adv. Mr. Manish Pushkarna, Adv. Mr. V C Bharathi, Adv. Mr. Sandeep Pandhi, Adv. Mr. Raj Bahadur Yadav, AOR

Headnote:(A) Income Tax Act - Decision binding as per precedent established in Engineering Analysis Centre of Excellence Private Limited vs. The Commissioner Of Income Tax - The court dismisses the special leave petitions as the issue is already resolved against the Revenue by the prior judgment. (Paras 2-4)

(B) Review Petitions - The right of the Revenue to revive these leave petitions is reserved if the review petition against the prior decision is allowed. (Para 3)

Facts of the case:
The Revenue filed special leave petitions regarding a tax issue already decided unfavorable to them. Delay was condoned prior to the decision.

Findings of Court:
The special leave petitions are dismissed as the issue at hand is covered by earlier judgment ruling against the Revenue. Pending applications are disposed of.

Issues: Whether the present case is governed by the precedent established in the earlier judgment and the implications of pending review petitions.

Ratio Decidendi: The court upheld that previous decisions are binding and will be followed unless overruled by later judgments, underscoring the importance of judicial consistency.

Result: Special leave petitions dismissed.

Table of Content
1. delay in proceedings was condoned. (Para 1)
2. current case covered by prior judgment. (Para 2)
3. pending review petition may affect current dismissal. (Para 3)
4. case dismissed but allowed for revival if review succeeds. (Para 4)

ORDER :

1. Delay condoned.

2. The issue raised by the Revenue in the present special leave petitions is covered against them vide judgment dated 02.03.2021 in the case of “Engineering Analysis Centre of Excellence Private Limited vs. The Commissioner Of Income Tax& Anr.” , (2022) 3 SCC 321 .

3. Learned Additional Solicitor General states that a Review Petition has been filed against this judgment, which is currently pending and the right of the Revenue to revive the present special leave petitions may be reserved, in case the Review Petition is allowed.

4. Recording the aforesaid, the special leave petitions are dismissed, as the same is covered by the said decision of this Court. In case the review petition on the issue raised in the present special leave petitions is allowed, it will be open to the petitioner(s) to get the present special leave petitions revived. Pending application(s), if any, shall stand disposed of.

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2023 Supreme(SC) 1832

SUPREME COURT OF INDIAM.R. Shah, C.T. Ravikumar, JJ.Director Of Income Tax (International Taxation) 2 - PetitionersVs.Microsoft Regional Sales Corporation - RespondentsPetition(s) for Special Leave to Appeal (C) No(s). 6547 of 2023 @ D.No. 7064 of 2023Decided On : 29-03-2023

Cases Referred (1)

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SUPREME COURT OF INDIA
M.R. Shah, C.T. Ravikumar, JJ.
Director Of Income Tax (International Taxation) 2 - Petitioners
Vs.
Microsoft Regional Sales Corporation - Respondents
Petition(s) for Special Leave to Appeal (C) No(s). 6547 of 2023 @ D.No. 7064 of 2023
Decided On : 29-03-2023