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

$~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 11:40:54

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 11:40:54

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 11:40:54

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 11:40:54