Dismissed

Commissioner of Income Tax International Taxation 2 New Delhi v. Netapp Bv

Delhi HC1 Aug 2024ITA/407/2024

Case brief

AI extract

What is this about?

This order dismisses an appeal filed by the Commissioner of Income Tax (International Taxation) challenging the ITAT's deletion of royalty additions. Relying on the Supreme Court judgment in Engineering Analysis Centre of Excellence Pvt. Ltd., the High Court upheld the legal position affirming the Treaty Benefit ruling.

What did the court decide?

The appeal was dismissed. The application for condonation of delay and the main appeal stood disposed of.

Commissioner of Income Tax International Taxation 2 New Delhi Vs… — Income Tax | Delhi HC (2024)

¶1

$~80

¶2

* IN THE HIGH COURT OF DELHI AT NEW DELHI

¶3

- ITA 407/2024

¶4

COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION 2 NEW DELHI .....Appellant Through: Mr. Sunil Agarwal, SSC with Mr. Shivansh B Pandya, Mr. Viplav Acharya, JSCs & Mr. Utkarsh Tiwari, Advs.

¶5

versus

¶6

NETAPP BV .....Respondent Through: Mr. Parth, Adv.

¶7

CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA

¶8

O R D E R % 01.08.2024

¶9

CM APPL. 43646/2024 (Exemption)

¶10

Allowed, subject to all just exceptions.

¶11

This application stands disposed of.

¶12

CM APPL. 43645/2024 (519 Days Delay)

¶13

Bearing in mind the disclosures made, the delay of 519 days in

¶14

filing the appeal is condoned.

¶15

The application shall stand disposed of.

¶16

ITA 407/2024

¶17

The Principal Commissioner seeks to impugn the judgment rendered by the Income Tax Appellate Tribunal [“ Tribunal ”] on 25 August 2022 and poses the following questions of law for our consideration.

¶18

“ Whether on the facts and circumstances of the case and in law, the ITAT erred in in deleting the addition made on account of chargeability from sale of software and subscription as Royalty, by

¶19

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 03/07/2025 at 00:25:33

¶20

considering recent judgment of Hon'ble Supreme Court in the case of M/s Engineering Analysis Centre of Excellence Put. Ltd. us, CIT (2021) 432 ITR 471 (SC).”

¶21

We note that dealing with an identical question, ITA 43/2023 preferred by the Department came to be dismissed by a Division Bench of the Court on 23 January 2023. The view expressed by the Tribunal in that appeal came to be affirmed with the Court noticing the judgment rendered by Supreme Court in Engineering Analysis Centre of Excellence Pvt. Ltd. v. Commissioner of Income Tax [(2022) 3 SCC 321].

¶22

We are further informed that the Special Leave Petition taken against the judgment rendered in ITA 43/2023 also came to be dismissed on 04 September 2023. While dismissing the said Special Leave Petition, the Supreme Court had taken note of the conceded legal position.

¶23

Bearing in mind, the judgment rendered in Engineering Analysis , and in view of the aforesaid, the appeal fails and shall stand dismissed.

¶24

YASHWANT VARMA, J.

¶25

RAVINDER DUDEJA, J.

¶26

AUGUST 1, 2024/ sk

¶27

Commissioner of Income Tax International Taxation 2 New Delhi v. Netapp Bv

Case brief

What is this about?

What did the court decide?

Commissioner of Income Tax International Taxation 2 New Delhi v. Netapp Bv

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Parties & counsel

Coram

Case details

Similar cases

Shri Sri Ram Khanna Vs the Principal Commissioner of Income Tax, Delhi -15 & Anr.

Life Medicare and Biotech Private Limited Vs Union of India & Ors.

Mitsubishi Corporation Vs Assistant Commissioner of Income Tax, Circle International Tax (2)(2)(1) Delhi & Anr.

Vipin Mukhija Vs Income Tax Officer & Anr.

Alcatel Lucent India Ltd. Vs Principal Commissioner of Income TAX-1

Css Security Systems Private Limited Vs Deputy Commissioner of Income Tax Cpc & Anr.