*      IN THE HIGH COURT OF DELHI AT NEW 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









W.P.(C) 9509/2016 & W.P.(C) 10145/2016                                      Page 1
%
       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




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