RAJIV SHAKDHER, TALWANT SINGH
Ess Advertising (Mauritius) S. N. C. Et Compagnie (Earlier Known As M/S Espn Star Sports Mauritius S. N. C. Et Compagnie) – Appellant
Versus
Assistant Commissioner Of Income Tax, Circle 1(2)(2), International Taxation, New Delhi – Respondent
JUDGMENT :
RAJIV SHAKDHER, J:
TABLE OF CONTENTS
Preface.................................................................................................................. 2
Background facts pertaining to W.P. (C) 10939/2018................................................................ 3
Background facts pertaining to W.P. (C) 10940/2018................................................................... 8
Submissions made on behalf of the petitioners ...................................................................... 11
Submissions advanced on behalf of the respondent................................................................. 16
Analysis and Reasons......................................................................................................... 19
Conclusion............................................................................................................. 31
Preface:
1. These writ petitions are directed against separate but identical orders. The orders impugned bear the same date and content. The first writ petition has been filed by ESS A
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