THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. SIEMENS INDUSTRY SOFTWARE LTD. (FORMERLY KNOWN AS MENTOR GRAPHICS (IRELAND) LTD.

ITA - 195 / 2024HC Delhi22 March 20242 pages

For Petitioner: RUCHIR BHATIA

AI SummaryDismissed

What did the High Court hold?

The High Court held that the view taken by the Income Tax Appellate Tribunal was unexceptionable. This conclusion was reached because the ITAT's decision was found to be in accordance with the principles laid down by the Supreme Court in Engineering Analysis Centre for Excellence vs. CIT [(2022) 3 SCC 321]. Furthermore, the ITAT's view aligned with the High Court's own previous orders in similar matters, specifically citing Commissioner of Income Tax - International Taxation -3 vs. Relx Inc. (dated 07 February 2024 in ITA 630/2023) and Commissioner of Income Tax - International Taxation -3 vs. Salesforce.com Singapore Pte. Ltd. (dated 14 February 2024 in ITA 144/2023). Consequently, the appeal filed by the revenue was dismissed.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax (International Taxation)-3 against an order passed by the Income Tax Appellate Tribunal (ITAT). The assessee is Siemens Industry Software Ltd. (formerly Mentor Graphics (Ireland) Ltd.). The appeal challenges the ITAT's decision, though the specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history involves a delay of 91 days in refiling the appeal, which was condoned by the High Court.

What were the issues?

1. Whether the view taken by the Income Tax Appellate Tribunal is unexceptionable in law? Assessee's Contention: The judgment does not record any specific contentions made by the assessee. The High Court's observation implies that the ITAT's view was in favor of the assessee. Revenue's Contention: The revenue, represented by Mr. Ruchir Bhatia, argued the appeal. The High Court's decision indicates that the revenue's arguments were not persuasive enough to overturn the ITAT's order. The revenue likely contended that the ITAT's view was erroneous, necessitating the appeal. The judgment does not explicitly state the specific grounds of appeal or the legal provisions relied upon by the revenue, other than implicitly challenging the ITAT's findings.

AI-generated summary — verify with the full judgment below

$~68 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 195/2024

THE COMMISSIONER OF INCOME TAX -

INTERNATIONAL TAXATION -3 ..... Appellant

Through: Mr. Ruchir Bhatia, SSC

versus

SIEMENS INDUSTRY SOFTWARE LTD. (FORMERLY

KNOWN AS MENTOR GRAPHICS (IRELAND) LTD. ..... Respondent Through: Mr. Mayank Negi, Ms. Husnal Syali, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR

KAURAV

O R D E R %

22.03.2024 CM APPL. 18107/2024 (delay) Bearing in mind the disclosures made, the delay of 91 days in refiling the appeal is condoned.

The application shall stand disposed of. ITA 195/2024

Having heard Mr. Bhatia, learned counsel representing the appellant, we find that the view taken by the Income Tax Appellate Tribunal is clearly unexceptionable being in accord with the principles enunciated by the Supreme Court in Engineering Analysis Centre for Excellence vs. CIT [(2022) 3 SCC 321] as well of this Court in The Commissioner of Income Tax - International Taxation -3 vs. Relx inc [Delhi High Court order dated 07 February 2024 passed in 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 12:45:07

ITA 630/2023] and The Commissioner of Income Tax - International Taxation -3 vs. Salesforce.com Singapore Pte. Ltd. [Delhi High Court order dated 14 February 2024 passed in ITA 144/2023] 2. Consequently, the appeal fails and shall stand dismissed.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J. MARCH 22, 2024/neha 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 12:45:07

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