Ariba Inc. Vs DDIT

Income Tax Appellate Tribunal (Delhi D Bench) 17 Oct 2022 Income Tax Appeal No. 4582, 4583, 4584, 6090/DEL/2010, 3923/DEL/2012, 1538/DEL/2013, 1469, 1470/DEL/2015 (2022) 10 ITAT CK 0046
Bench: Division Bench
Result Published
Acts Referenced

Judgement Snapshot

Case Number

Income Tax Appeal No. 4582, 4583, 4584, 6090/DEL/2010, 3923/DEL/2012, 1538/DEL/2013, 1469, 1470/DEL/2015

Hon'ble Bench

Shamim Yahya, (AM); Yogesh Kumar US, J

Advocates

Himanshu Sinha, Yash Varmani, Sanjay Kumar

Final Decision

Partly Allowed

Acts Referred
  • Indian Contract Act, 1872 - Section 182, 237
  • Income Tax Act, 1961 - Section 9(1)(vi), 9(1)(vii), 44D, 115A, 115A(1)(b), 154, 234B, 440

Judgement Text

Translate:
Madhya Pradesh High Court
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Case Metadata
  • Ck Citation: (2022) 10 ITAT CK 0046
  • Coram: Shamim Yahya, (AM); Yogesh Kumar US, J
  • Bench: Division Bench
  • Advocates: Himanshu Sinha, Yash Varmani, Sanjay Kumar
  • Result: Partly Allowed
Referenced Acts & Sections
  • Indian Contract Act, 1872 - Section 182, 237
  • Income Tax Act, 1961 - Section 9(1)(vi), 9(1)(vii), 44D, 115A, 115A(1)(b), 154, 234B, 440
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