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$~18 & 19 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 299/2022 + ITA 300/2022
THE COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, NEW DELHI ..... Appellant
Through: Mr Puneet Rai, SSC with Ms Adeeba
Mujahid, Adv.
versus
BENTLEY NEVADA INC.
..... Respondent
Through: Mr Sachit Jolly, Mr Rohit Garg, Ms
Disha Jham & Mr Sohum Dua, Advs.
CORAM:
HON'BLE MR JUSTICE RAJIV SHAKDHER
HON'BLE MS JUSTICE TARA VITASTA GANJU
O R D E R %
01.09.2022 [Physical Hearing/Hybrid Hearing (as per request)] 1. These are appeals preferred by the revenue. 2. Mr Punit Rai, who appears on behalf of the appellant/revenue says that the issue which arises for consideration in the above-captioned matters is covered against the revenue by the judgement dated 02.03.2021, rendered by the Supreme Court in Civil Appeal Nos. 8733-34/2018, titled Engineering Analysis Centre of Excellence Private Limited v. Commissioner of Income Tax and Anr., reported as 2022 (3) SCC 321. 3. Having said that, Mr Rai informs us that a review petition has been filed against the said judgement, which is pending consideration in the Supreme Court. ITA 299/2022 & 300/2022
page 1 of 2 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 27/03/2026 at 14:02:02
We may note that the issue which arises for consideration is: whether receipts earned from supply of software are taxable in India under Section 9(1)(vi) of the Income Tax Act, 1961, read with Article 12 of the India-USA Double Tax Avoidance Agreement (DTAA) 5. Accordingly, the appeals preferred by the revenue are closed. 6. Liberty is, however, given to the appellant/revenue to revive the appeals in case the decision rendered by the Supreme Court in the aforementioned review petition favours the revenue.
RAJIV SHAKDHER, J
TARA VITASTA GANJU, J
SEPTEMBER 1, 2022/r
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ITA 299/2022 & 300/2022
page 2 of 2
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 27/03/2026 at 14:02:02