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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Supreme Court Dismisses Tax Appeal Against Microsoft India, Upholds Previous Ruling; Case Concluded.</h1> The SC dismissed the Special Leave Petition filed by the Pr Commissioner of Income Tax against Microsoft India (R&D) Pvt Ltd, adhering to a prior court ... TP Adjustment - comparable selection - non-availability of segmental data - HELD THAT:- In view of the order passed by this Court in Microsoft India (R and D) Pvt Ltd [2023 (7) TMI 935 - SC ORDER] the Special Leave Petition is dismissed wherein held in the absence of segmental information provided by the companies in respect of the software services, comparables be deselected. The Supreme Court, with Chief Justice D. Y. Chandrachud and two other Justices, dismissed the Special Leave Petition due to a previous court order in a case involving the Pr Commissioner of Income Tax and Microsoft India (R and D) Pvt Ltd. The delay was condoned, and any pending applications were disposed of.

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