THE COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-1, NEW DELHI vs. BENTLEY NEVADA INC.

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ITA - 299 / 2022HC Delhi01 September 20222 pages
For Petitioner: PUNEET RAI
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the issue was covered by a Supreme Court judgment. The appeals were closed with liberty to the revenue to revive them if the pending review petition favored them.

What were the facts?

The revenue appealed against the ITAT's decision concerning the taxability of software receipts in India. The revenue acknowledged that the issue was covered against them by a Supreme Court judgment, though a review petition was pending.

What were the issues?

Whether receipts from software supply are taxable in India under Section 9(1)(vi) of the Income Tax Act, read with the India-USA DTAA.

Which sections of the Income-tax Act were involved?

Section 9(1)(vi)

AI-generated summary — verify with the full judgment below

$~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

4.

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

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