THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. ESPN STAR SPORTS MAURITIUS S.N.C ET COMPAGNIE

$~8 to 10 * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 331/2023&CM Nos.31499-500/2023

THE CHIEF COMMISSIONER OF INCOME TAX (OSD)- CENTRAL -1

..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel with Ms Priya Sarkar, Standing Counsel.

versus

AMQ AGRO INDIA PVT. LTD

..... Respondent

Through: None.

+ ITA 332/2023&CM Nos.31501-02/2023

THE CHIEF COMMISSIONER OF INCOME TAX(OSD) - CENTRAL -1

..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel with Ms Priya Sarkar, Standing Counsel.

versus

AMQ AGRO INDIA PVT. LTD

..... Respondent

Through: None. + ITA 333/2023

THE COMMISSIONER OF INCOME TAX – INTERNATIONAL TAXATION -1

..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel with Ms Priya Sarkar, Standing Counsel.

versus

ESPN STAR SPORTS MAURITIUS S.N.C ET COMPAGNIE

..... Respondent

Through: None.

ITA 331/2023 &connected matters

page 1 of 2 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 27/03/2026 at 13:13:26

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

02.06.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM No.31499/2023 in ITA 331/2023 CM No.31501/2023 in ITA 332/2023

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

JUNE 2, 2023

Click here to check corrigendum, if any

ITA 331/2023 &connected matters

page 2 of 2 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 27/03/2026 at 13:13:26