I. T. Appeal Nos. 1331, 1332, 1333, 1334, 1335 & 1336 (Del) of 2008;
I T. Appeal No. 1392 (Del) of 2005;
A N D
I. T. Appeal Nos. 1393, 1394 & 1395 (Del) of 2005.
A N D
I. T. Appeal Nos. 1393, 1394 & 1395 (Del) of 2005.Assessment years : 1999-2000, 2000-01 & 2001-02.M/s Microsoft Regional Sales Corporation, Assistant Director of Income-taxC/o. S. R. Batliboi & Company, Vs. International Tax Division,Golf View Corporate Tower B, Circle:2(1),Sector:42, Sector Rd.GURGAON - 122 002 [HARYANA]. N E W D E L H I.
P A N / G I R No. AADCM 1638 A.
( Appellants ) ( Respondents )Assessee by : Shri N. Venkataraman, Sr. Adv.;Shri Rajan Vohra, C.A.; Shri Salil Kapoor; Adv.;Shri Mohd. Shafiq; Shri Sushant Mehta, C.A.; &Ms. Manju, Adv.;Department by : Shri S.G. Srivastava, Standing Counsel; &Shri L. M. Pandey [CIT] – D.R.;
O R D E R.PER K. D. RANJAN, AM :
These group of appeals by three different assessees arise out of separate ordersof the ld. CIT (Appeals)–XXIX, New Delhi. These appeals were heard together and, forthe sake of convenience, are being disposed, of by this consolidated order.2. The appeal for assessment year 1996-97 of M/s. Microsoft Corporation in ITANo 1392 (Del) of 2005 and three appeals in ITA Nos. 1393/Del/2005 to 1395/Del/2005