The Commissioner Of Income Tax - International Taxation -2 v. Mavenir Uk Holdings

$~60 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 13/2026, CM APPL. 1892/2026 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 .....Appellant Through:

Mr. Ruchir Bhatia, SSC with Mr.

Annant Mann, JSC & Mr. Pratyaksh Gupta, JSC, Advs.

versus MAVENIR UK HOLDINGS .....Respondent Through:

Mr. Sumit Lalchandani, Mr. Salil Kapoor & Ms. Anany Kapoor, Advs.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R

% 13.01.2026 1.

Mr. Sumit Lalchandani, learned counsel for the respondent at the outset submits that the issue involved in the present appeal is covered against the revenue by way of judgment rendered by Hon'ble the Supreme Court in the case of Engineering Analysis Centre of Excellence Pvt. Ltd. v. Commissioner of Income Tax reported in (2021) 432 ITR 471. 2.

Mr. Ruchir Bhatia, learned Senior Standing Counsel for the appellant is not in a position to dispute the aforesaid position of facts and law. 3.

The appeal is, therefore, dismissed alongwith all the pending applications.

DINESH MEHTA, J.

VINOD KUMAR, J.

JANUARY 13, 2026/sr 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 15/01/2026 at 13:04:46