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

ITA/734/2023

AI Insights

The case involves multiple appeals by the Commissioner of Income Tax - International Taxation -1 against Ariba Inc., concerning issues related to international taxation. The appeals were consolidated under ITA 732/2023, ITA 733/2023, ITA 734/2023, ITA 735/2023, ITA 736/2023, ITA 744/2023, and ITA 746/2023. The primary legal issue revolved around the tax effect of the disputes, which was deemed low by the appellants' counsel. Consequently, the High Court decided not to delve into the substantive issues of the case, dismissing all appeals based solely on the low tax effect.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 719792 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 21-08-2024
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: VISHAL KALRA; S S TOMAR
• Assessee Lawyers: RUCHIR BHATIA; AAND MANN; PRATYAKSH GUPTA
• Keywords: Dismissal of appeals; Low tax effect

Judgement Text

"$~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 "