High Court of Delhi · Judgments and reasoned final orders
Commissioner of Income Tax (International Taxation)-2 v. Mavenir UK Holdings
ITA 13/2026 ·
Non-taxability of cross-border software receipts as Royalty following Engineering Analysis Centre of Excellence Pvt. Ltd. v. CIT (2021) 432 ITR 471 (SC).
1. FACTS OF THE CASE
The Commissioner of Income Tax (International Taxation)-2 filed ITA 13/2026 challenging the ITAT order holding that payments received by Mavenir UK Holdings for software were not taxable as Royalty.
2. DISCUSSION BY THE COURT
At the outset, counsel for the respondent submitted, and Senior Standing Counsel for the Revenue was unable to dispute, that the issue involved in the appeal is squarely covered against the Revenue by the judgment of the Supreme Court in Engineering Analysis Centre of Excellence Pvt. Ltd. v. CIT (2021) 432 ITR 471.
3. JUDICIAL DECISION
In light of the binding Supreme Court judgment in Engineering Analysis, the High Court dismissed the appeal and all pending applications.
4. OUTCOME
Assessee - Revenue appeal dismissed following Engineering Analysis (SC).
5. AKHB REVIEW POINT
Standard software licensing receipts of non-resident UK entities remain non-taxable as Royalty in line with Engineering Analysis Centre of Excellence Pvt. Ltd. v. CIT (2021) 432 ITR 471 (SC).
Source and verification
1-page official High Court of Delhi judgment PDF (DLHC011320202024_1_2026-01-13.pdf, 43,795 bytes).
Original PDF: 1 pages · SHA-256: 39b06c5a73e0aa38f6bd7d69b306bd3eb38e68e49afba35f13e681f26e43084d
Supplied source-reviewed note retained; original bytes and identity validation checked in this release. Substantive re-review is not claimed for this record.
Applies Sections 9(1)(vi) and 90 of the Income-tax Act, 1961 read with the India-UK DTAA. Income-tax Act, 2025 equivalence is not verified.
Full 1-page primary judgment PDF text read and verified page-by-page. Follows Engineering Analysis Centre of Excellence Pvt. Ltd. v. CIT (2021) 432 ITR 471 (SC).
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AI-assisted source review. Independent human approval is not represented.
General research only. Read the complete judgment and verify applicable law and subsequent treatment before reliance.