MICRO FOCUS SOFTWARE INC. (FORMERLY KNOWN AS NOVELL INC.), Mumbai

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MICRO FOCUS SOFTWARE INC. (FORMERLY KNOWN AS NOVELL INC.), Mumbai

Type: CompanyPAN: AABCN5034F

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Appeal Type

Income Tax Appeal

1

Court

TRIBUNAL

1

Assessment Year

2020-2021

1

Bench

Mumbai

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Bench with Courts

Mumbai - Tribunal

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Judges

AMARJIT SINGHSANDEEP SINGH KARHAIL

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Advance ruling

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Business income

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Double taxation relief

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Permanent establishment

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Set aside

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Tax effect

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TDS

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Result in favour of

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Sections

119

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13

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142(1)

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143(2)

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145

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205

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234B

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5(2)

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92

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92C

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Year Of Pronouncement

2023

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Judge With Court

Amarjit Singhsandeep Singh Karhail - Tribunal

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MICRO FOCUS SOFTWARE INC. (FORMERLY KNOWN AS NOVELL INC.), Mumbai V. THE DY CIT (INTL. TAXATION)-CIRCLE-3(2)(2), MUMBAI

ITA 891/MUM/2023

2020-2021

Pronouncement Date: -

Result: Assessee

Mumbai

Business incomeDouble taxation reliefPermanent establishmentAdvance rulingTax effectTDSSet aside

14592C92142(1)5(2) 234B205143(2)13119

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MICRO FOCUS SOFTWARE INC. (FORMERLY KNOWN AS NOVELL INC.), Mumbai

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MICRO FOCUS SOFTWARE INC. (FORMERLY KNOWN AS NOVELL INC.), Mumbai V. THE DY CIT (INTL. TAXATION)-CIRCLE-3(2)(2), MUMBAI