THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. SABRE GLBL INC.

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ITA - 462 / 2024HC Delhi23 August 20242 pages
For Petitioner: RUCHIR BHATIA
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court granted the appellant liberty to place the concerned agreements on record. The appeals were then re-notified for a future date.

What were the facts?

The Commissioner of Income Tax (International Taxation) filed appeals against Sabre Glbl Inc. The appeals were related to certain agreements and involved a delay in refiling. The appellant sought liberty to place the concerned agreements on record.

What were the issues?

The primary issue was the admissibility of certain agreements and the delay in refiling the appeals, which necessitated a re-examination of the case.

AI-generated summary — verify with the full judgment below

$~142, 143 and 148 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 456/2024 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, Mr. Pratyush Gupta, JSCs. versus SABRE GLBL INC. .....Respondent Through: Mr. Mayank Nagi, Mr. Sandeep Yadav, Advocates. 143. + ITA 457/2024 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, Mr. Pratyush Gupta, JSCs. versus SABRE GLBL INC. .....Respondent Through: Mr. Mayank Nagi, Mr. Sandeep Yadav, Advocates. 148. + ITA 462/2024 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, Mr. Pratyush Gupta, JSCs. versus 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 12:44:47

SABRE GLBL INC. .....Respondent Through: Mr. Mayank Nagi, Mr. Sandeep Yadav, Advocates. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R %

23.08.2024 CM APPL. 48396/2024 (exemption) in ITA 457/2024 CM APPL. 48530/2024 (exemption) in ITA 462/2024 Allowed, subject to all just exceptions. These applications stand disposed of. ITA 456/2024 & CM APPL. 48335/2024 (delay of 10 days in refiling) ITA 457/2024 & CM APPL. 48397/2024 (delay of 10 days in refiling) ITA 462/2024 & CM APPL. 48531/2024 (delay of 10 days in refiling) Mr. Bhatia, learned counsel appearing for the appellant prays for and is accorded liberty to place the concerned agreements on record. Let these appeals be re-notified on 03.10.2024. YASHWANT VARMA, J. RAVINDER DUDEJA, J. AUGUST 23, 2024/vp 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 12:44:47

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