Commissioner of Income Tax International Taxation-3, Delhi v. Formula One World Championship Ltd.

Delhi High Court · 30 Nov 2016 · 2016:DHC:7709-DB

S. Ravindra Bhat; Najmi Waziri

W.P.(C) 9509/2016 & W.P.(C) 10145/2016

2016:DHC:7709-DB

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The Delhi High Court emphasized limited judicial interference in international tax assessments, upholding the statutory framework and principles of natural justice, referring to a detailed connected judgment for substantive directions.

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W.P.(C) 9509/2016 & W.P.(C) 10145/2016 Page 1
HIGH COURT OF DELHI

Reserved on: 15.11.2016 Pronounced on: 30.11.2016

W.P.(C) 9509/2016, C.M. APPL.38021/2016, 41063/2016, 41235/2016 & 41236/2016
COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-3, DELHI ..... Petitioner

VERSUS

FORMULA ONE WORLD CHAMPIONSHIP LTD. & ANR. ..... Respondents

W.P.(C) 10145/2016, C.M. APPL.40169/2016
JAIPRAKASH ASSOCIATES LTD. ..... Petitioner

VERSUS

COMMISSIONER OF INCOME TAX ..... Respondent
Through : Sh. S. Ganesh, Sr. Advocate with Ms. Anuradha Dutt, Ms. Fereshte Sethna, Sh. Sachit
Jolly, Sh. Gautam Swarup, Sh. Siddhartha Singh and Sh. Amaya Pant, Advocates, for petitioner in

W.P.(C) 10307/2016 and for Respondent No.1 in

W.P.(C) 9509/2016 & W.P.(C) 10145/2016.
Sh. Arvind Datar, Sr. Advocate with Sh. Kamal
Deep Dayal, Sh. Ankur Saigal and Sh. Shayan, Advocates, for JAL.
Sh. G.C. Shrivastava, Sr. Standing Counsel and Sh.
Rahul Chaudhary, Sr. Standing Counsel, for Income Tax Department.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE NAJMI WAZIRI MR. JUSTICE S. RAVINDRA BHAT
2016:DHC:7709-DB

W.P.(C) 9509/2016 & W.P.(C) 10145/2016 Page 2
For detailed

JUDGMENT

, the decision dated 30.11.2016 in W.P.(C) 10307/2016 may be referred to.
S. RAVINDRA BHAT (JUDGE)
NAJMI WAZIRI
(JUDGE)
NOVEMBER 30, 2016 2016:DHC:7709-DB

Commissioner of Income Tax International Taxation-3, Delhi v. Formula One World Championship Ltd.

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JUDGMENT

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