SEATTLE (Reuters) – Microsoft Corp said on Tuesday its fiscal fourth-quarter revenue rose, but its profit fell, partly due to the effect of incorporating the handset business of Nokia, which it acquired in April. The worlds largest software company reported quarterly profit of $4.61 billion, or 55 cents per share, compared with $4.96 billion, or 59 cents per share, in the year-ago quarter. Revenue rose 17 percent to $23.38 billion. (Reporting by Bill Rigby; Editing by Bernard Orr)