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2026 DAILYLAW 11857 (DEL)

SALESFORCE.COM SINGAPORE PTE LIMITED v. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(2), INTERNATIONAL TAXATION , NEW DELHI & ORS.

W.P.(C)/4938/2026 · 2026-07-13

Dinesh Mehta, Rajneesh Kumar Gupta

Writ Petition (Civil)body2026

Judgment text

Extracted from the PDF above. The PDF is authoritative.

$~24 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4938/2026 SALESFORCE.COM SINGAPORE PTE LIMITED.....Petitioner Through: Ms.Priyanka, Adv. (through VC) versus THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(2), INTERNATIONAL TAXATION , NEW DELHI & ORS. .....Respondents Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC & Mr. Pratyaksh Gupta, JSC. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 13.07.2026 1. Mr.Ruchir Bhatia, learned Senior Standing Counsel for the respondents informs that the principal amount so also the interest under Section 244A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act of 1961’) has been paid to the petitioner. 2. He, however, submitted that the petitioner’s entitlement for interest under Section 244A (1)(A) of the Act is being considered by the respondents and the requisite exercise will be completed within a period of 8 weeks from today. 3. The petition is, therefore, disposed of with the direction to the respondents to pay the amount payable (if, any) on or before 30.09.2026. 4. In case, the Assessing Officer is of the view that no amount is payable to the petitioner under Section 244A (1)(A), he shall pass a speaking order This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 15/07/2026 at 12:01:28 under intimation to the petitioner qua which, the petitioner’s rights to take legal remedies shall stand reserved. 5. Petition and all pending applications stand disposed of. DINESH MEHTA, J. RAJNEESH KUMAR GUPTA, J. JULY 13, 2026 neelam This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 15/07/2026 at 12:01:28