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) Mr. Ruchir Bhatia, Sr. SC with ITA 733/2023, CM APPL. 63777/2023 (54 Days Delay) & CM APPL. 63779/2023 (154 Days Delay in Refiling) ARIBA INC., ITA 734/2023, CM APPL. 63783/2023 (54 Days Delay) & CM APPL. 63785/2023 (154 Days Delay in Refiling) The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

ITA 735/2023, CM APPL. 63807/2023 (54 Days Delay) & CM APPL. 63809/2023 (154 Days Delay in Refiling) ITA 736/2023, CM APPL. 63810/2023 (54 Days Delay) & CM APPL. 63811/2023 (154 Days Delay in Refiling) Mr. Ruchir Bhatia, Sr. SC.

with Mr. Aand Mann, JSC and Mr. Pratyaksh Gupta, JSC.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

ITA 744/2023, CM APPL. 63874/2023 (54 Days Delay) & CM APPL. 63876/2023 (154 Days Delay in Refiling) ITA 746/2023, CM APPL. 63887/2023 (54 Days Delay) & CM APPL. 63889/2023 (154 Days Delay in Refiling) The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

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 The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.