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*     IN THE HIGH COURT OF DELHI AT NEW DELHI
                          Date of Decision: 07.11.2017
+     ITA 882/2017
      COMMISSIONER OF INCOME TAX (LTU) ..... Appellant
                  versus
      M/S ESPN SOFTWARE INDIA LTD.                 ..... Respondent
And connected matters:
+     ITA 890/2017 & CM No.37958/2017
+     ITA 891/2017
      Present:    Mr. Rahul Chaudhary, Sr. Standing Counsel with
                  Mr. Sanjay Kumar, Jr. Standing Counsel for
                  appellant.
                  Mr. Porus Kaka, Sr. Adv. with Mr. Divesh Chawla
                  & Mr. Prakash Kumar, Advs. for respondent.
      CORAM:
      HON'BLE MR. JUSTICE S. RAVINDRA BHAT
      HON'BLE MR. JUSTICE SANJEEV SACHDEVA






S. RAVINDRA BHAT, J. (ORAL)

      The appeals are dismissed. For detailed judgment, the decision
in ITA No.882/2017 dated 07.11.2017 may be referred to.


                                    S. RAVINDRA BHAT, J








                                    SANJEEV SACHDEVA, J
NOVEMBER 07, 2017
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