Seven income-tax appeals by the Revenue against Ariba Inc. were dismissed as counsel stated the appeals merited dismissal on account of low tax effect.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
$~47 to 53
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
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
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
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
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
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
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
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
The Commissioner of Income Tax - International Taxation -1
Ariba Inc.
Yashwant Varma
Ravinder Dudeja
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
