Ariba Technologies India Pvt Ltd. v. DCIT

172 Taxmann.com 304Reported decision2025#23093 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 143(1)Section 143(3)Section 143(2)Section 144C(13)Section 154Section 234ASection 234BSection 246A

Issues it is cited on

section 246section 144c(13)regular assessmentsection 43bsection 144cinternational transactionfinal assessment ordersection 24draft assessment ordersection 154section 143(1)section 143(2)

Judgments citing Ariba Technologies India Pvt Ltd. v. DCIT

Suntec Business Solutions Private Limited, Chennai vs. Deputy Commissioner of Income Tax, Corporate Circle 3(1), Chennai

In the result, the appeal filed by the assessee is partly-allowed

ITA 3252/CHNY/2024[2021-22]Status: DisposedITAT Chennai15 Jul 2025AY 2021-22

Bench: Shri George George Kand Shri S.R. Raghunatha

For Appellant: Shri Sharath Rao, Advocate &For Respondent: Shri AR.V Sreenivasan, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143C(1)Section 144C(5)Section 92C

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3252/CHNY/2024 िनधा"रण वष"/Assessment Year: 2021-22 SunTec Business Solutions The Deputy Commissioner Pvt. Ltd., Vs. of Income Tax, Fifth Floor, Door No.7, Corporate Circle 3(1), 3rd Cross Street, Chennai. Kasturibai Nagar, Adyar P.O, Besant Nagar, Chennai – 600 020. PAN: AAHCD 3657Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appe…

F5 Networks Innovation Private Limited, Hyderabad vs. Income Tax Officer, Ward-17(1), Hyderabad

In the result, the appeal of the assessee is partly allowed for

ITA 912/HYD/2024[2020-21]Status: DisposedITAT Hyderabad30 Jun 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Sharath Rao & ShriFor Respondent: Shri Narender Kumar Naik
Section 143(1)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad श्री विजय पाल राि, उपाध् यक्ष एिं श्री मिुसूदन सािडिया, लेखा सदस् य के समक्ष । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.912/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2020-21) M/s. F5 Networks Innovation Income Tax Officer, Vs. Ward-17(1), Hyderabad. Pvt. Ltd., Hyderabad. PAN:AADCF2598L (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri Sharath Rao & Shri Himanshu Aggarwal, C.As रधजस् व द्वधरध/Revenue by: Shri Narender Kumar Naik, CIT-DR सुिवधई की तधरीख/Date of 23/06/2025…

Toyota Boshoku Automotive India Private Limited, Bidadi vs. Assessment Unit, Income Tax Department Or the DCIT, Circle - 7(1)(1), Koramangala

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1539/BANG/2024[AY 2020-21]Status: DisposedITAT Bangalore09 May 2025

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri K.R Vasudevan, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 234ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER IT(TP)A No. 1539/Bang/2024 Assessment Year: 2020-21 Toyota Boshoku Automotive India Vs. The Dy. Commissioner of Private Limited., Income Tax, No.41, Bhimenahalli, MN Halli Post, Circle – 7(1)(1), Manchanayakanahalli B.O, Bidadi, Bangalore. Ramanagara. PAN – AAECT 1871 F APPELLANT RESPONDENT Assessee by : Shri K.R Vasudevan, Advocate Revenue by : Ms. Neera Malhotra, CIT (DR) Date of hearing : 27.02.2025 Date of Pronouncement : 09.05.2025 O R D E R PER WASEEM AHMED, A…

Ariba Technologies India Pvt Ltd. v. DCIT (172 Taxmann.com 304) — Cited in 3 Judgments | BharatTax