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2021 Supreme(Del) 407

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


Advocate Appeared:
For the Petitioner:Mr. Porus Kaka, Senior Advocate with Mr. Prakash Kumar and Mr. Divesh Chawla, Advocates.
For the Respondent: Ms. Vibhooti Malhotra, Senior Standing Counsel.

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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