THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. ARIBA INC.

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ITA/746/2023HC DelhiDLHC01050958202321 August 2024Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA4 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court accepted the submission of the appellant's counsel. Consequently, the appeals were dismissed on the ground of low tax effect.

What were the facts?

The Commissioner of Income Tax filed multiple appeals against Ariba Inc. The appeals were listed before the Delhi High Court. The appellant's counsel stated that the appeals would merit dismissal due to low tax effect.

What were the issues?

The primary issue was whether the appeals should be dismissed due to a low tax effect, as argued by the appellant.

AI-generated summary — verify with the full judgment below

$~47 to 53 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 732/2023, CM APPL. 63771/2023 (54 Days Delay) & CM APPL. 63773/2023 (154 Days Delay in Refiling) THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 .....Appellant Through: Mr. Ruchir Bhatia, Sr. SC with Mr. Aand Mann, JSC and Mr. Pratyaksh Gupta, JSC. versus ARIBA INC. .....Respondent Through: Mr. Vishal Kalra and Mr. S.S.Tomar, Advocates. 48 + ITA 733/2023, CM APPL. 63777/2023 (54 Days Delay) & CM APPL. 63779/2023 (154 Days Delay in Refiling) THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 .....Appellant Through: Mr. Ruchir Bhatia, Sr. SC. with Mr. Aand Mann, JSC and Mr. Pratyaksh Gupta, JSC. versus ARIBA INC., .....Respondent Through: Mr. Vishal Kalra and Mr. S.S.Tomar, Advocates. 49 + ITA 734/2023, CM APPL. 63783/2023 (54 Days Delay) & CM APPL. 63785/2023 (154 Days Delay in Refiling) THE COMMISSIONER OF INCOME TAX - 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 27/08/2024 at 11:40:50

INTERNATIONAL TAXATION -1 .....Appellant Through: Mr. Ruchir Bhatia, Sr. SC. with Mr. Aand Mann, JSC and Mr. Pratyaksh Gupta, JSC. versus ARIBA INC. .....Respondent Through: Mr. Vishal Kalra and Mr. S.S.Tomar, Advocates. 50 + ITA 735/2023, CM APPL. 63807/2023 (54 Days Delay) & CM APPL. 63809/2023 (154 Days Delay in Refiling) THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 .....Appellant Through: Mr. Ruchir Bhatia, Sr. SC. with Mr. Aand Mann, JSC and Mr. Pratyaksh Gupta, JSC. versus ARIBA INC. .....Respondent Through: Mr. Vishal Kalra and Mr. S.S.Tomar, Advocates. 51 + ITA 736/2023, CM APPL. 63810/2023 (54 Days Delay) & CM APPL. 63811/2023 (154 Days Delay in Refiling) THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 .....Appellant Through: Mr. Ruchir Bhatia, Sr. SC. with Mr. Aand Mann, JSC and Mr. Pratyaksh Gupta, JSC. 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 27/08/2024 at 11:40:50

versus ARIBA INC. .....Respondent Through: Mr. Vishal Kalra and Mr. S.S.Tomar, Advocates. 52 + ITA 744/2023, CM APPL. 63874/2023 (54 Days Delay) & CM APPL. 63876/2023 (154 Days Delay in Refiling) THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 .....Appellant Through: Mr. Ruchir Bhatia, Sr. SC. with Mr. Aand Mann, JSC and Mr. Pratyaksh Gupta, JSC. versus ARIBA INC. .....Respondent Through: Mr. Vishal Kalra and Mr. S.S.Tomar, Advocates. 53 + ITA 746/2023, CM APPL. 63887/2023 (54 Days Delay) & CM APPL. 63889/2023 (154 Days Delay in Refiling) THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 .....Appellant Through: Mr. Ruchir Bhatia, Sr. SC. with Mr. Aand Mann, JSC and Mr. Pratyaksh Gupta, JSC. versus ARIBA INC. .....Respondent Through: Mr. Vishal Kalra and Mr. 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 27/08/2024 at 11:40:50

S.S.Tomar, Advocates. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R %

21.08.2024 1. Mr. Bhatia, learned counsel appearing for the appellants, states that these appeals would merit dismissal on account of low tax effect. 2. In view of the aforesaid, the appeals shall stand dismissed on the aforesaid score. YASHWANT VARMA, J. RAVINDER DUDEJA, J. AUGUST 21, 2024/ib 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 27/08/2024 at 11:40:50

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