The Commissioner Of Income Tax - International Taxation -1 v. 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) APPL. 63773/2023 (154 Days Delay in Refiling) THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 .....Appellant INTERNATIONAL TAXATION -1 .....Appellant Through: Mr. Ruchir Bhatia, Sr. SC with Mr. Aand Mann, JSC and Mr. Pratyaksh Gupta, JSC. Mr. Aand Mann, JSC and Mr. Pratyaksh Gupta, JSC. versus ARIBA INC. .....Respondent Through: Mr. Vishal Kalra and Mr. S.S.Tomar, Advocates. 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 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. Mr. Aand Mann, JSC and Mr. Pratyaksh Gupta, JSC. versus ARIBA INC., Through: .....Respondent 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) APPL. 63785/2023 (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. 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 OF INCOME TAX - .....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. 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. % CORAM:HON'BLE MR. JUSTICE YASHWANT VARMAHON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R21.08.2024 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. AUGUST 21, 2024/ib RAVINDER DUDEJA, J.