Director of Income Tax v. Sheraton International Inc.

178 Taxmann 84High Court2009#2446 most cited

What is Director of Income Tax v. Sheraton International Inc. authority for?

Receipts do not constitute 'fees for technical services' under Section 9(1)(vii) of the Income Tax Act and Article 12(4)(b) of a Double Taxation Avoidance Agreement (DTAA), specifically when interpreting the 'make available' clause.

48

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

DIT v. Sheraton International Inc. · Sheraton International Inc. (2009) · Section 9(1)(vii) Income Tax Act · fees for technical services · FTS · Article 12(4) DTAA · make available clause · Indo-Singapore DTAA · royalty income · tax treaty interpretation

Also reported as

2009 SCC OnLine DEL 4231

Sections most often in play

Section 143(2)Section 1961Section 12Section 147Section 148Section 143(3)Section 143(3) of the Income Tax ActSection 234B
Read the full judgment

Issues it is cited on

section 9(l)(vi)section 9(l)management feesfees for included servicesfees for technical servicespermanent establishmenttax treatycomputer softwareroyalty incomeenduring benefitsection 9(1)(vii)section 9(1)(vi)

Judgments citing Director of Income Tax v. Sheraton International Inc.

DCIT INTL. TAX CIRCLE-1(2)(2), NEW DELHI vs. EVEREST GLOBAL INC., USA

Appeal is allowed

ITA 1272/DEL/2023[2020-21]Status: DisposedITAT Delhi10 Sept 2025AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1130/DEL/2023 [A.Y. 2015-16] ITA No. 1131/DEL/2023 [A.Y. 2016-17] ITA No. 1132/DEL/2023 [A.Y. 2017-18] ITA No. 1133/DEL/2023 [A.Y. 2018-19] ITA No. 1134/DEL/2023 [A.Y. 2019-20] ITA No. 1135/DEL/2023 [A.Y. 2020-21] M/s Everest Global Inc Vs. The A. C.I.T 12770 Merit Drive Circle – 1(2)(2) Suite 800, Dallas International Taxation C/o Everest Business Advisory New Delhi India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon PAN – AACC…

DCIT INTL. TAX CIRCLE-1(2)(2), NEW DELHI vs. EVEREST GLOBAL INC., USA

Appeal is allowed

ITA 1271/DEL/2023[2019-20]Status: DisposedITAT Delhi10 Sept 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1130/DEL/2023 [A.Y. 2015-16] ITA No. 1131/DEL/2023 [A.Y. 2016-17] ITA No. 1132/DEL/2023 [A.Y. 2017-18] ITA No. 1133/DEL/2023 [A.Y. 2018-19] ITA No. 1134/DEL/2023 [A.Y. 2019-20] ITA No. 1135/DEL/2023 [A.Y. 2020-21] M/s Everest Global Inc Vs. The A. C.I.T 12770 Merit Drive Circle – 1(2)(2) Suite 800, Dallas International Taxation C/o Everest Business Advisory New Delhi India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon PAN – AACC…

DCIT INTL. TAX CIRCLE-1(2)(2), NEW DELHI vs. EVEREST GLOBAL INC., USA

Appeal is allowed

ITA 1270/DEL/2023[2018-19]Status: DisposedITAT Delhi10 Sept 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER M/s Everest Global Inc 12770 Merit Drive Suite 800, Dallas C/o Everest Business Advisory India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon Vs. The A. C.I.T Circle - 1(2)(2) International Taxation New Delhi PAN - AACC E 35 97 R The Dy. C.I.T Circle - 1(2)(2) International Taxation New Delhi Vs. M/s Everest Global Inc 12770 Merit Drive, Suite 800, Dallas C/o Everest Business Advisory India Pvt Ltd, 1st Floor, Spaze Platinum Tower, Sector…

DCIT INTL. TAX CIRCLE-1(2)(2), NEW DELHI vs. EVEREST GLOBAL INC., USA

Appeal is allowed

ITA 1269/DEL/2023[2017-18]Status: DisposedITAT Delhi10 Sept 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1130/DEL/2023 [A.Y. 2015-16] ITA No. 1131/DEL/2023 [A.Y. 2016-17] ITA No. 1132/DEL/2023 [A.Y. 2017-18] ITA No. 1133/DEL/2023 [A.Y. 2018-19] ITA No. 1134/DEL/2023 [A.Y. 2019-20] ITA No. 1135/DEL/2023 [A.Y. 2020-21] M/s Everest Global Inc Vs. The A. C.I.T 12770 Merit Drive Circle – 1(2)(2) Suite 800, Dallas International Taxation C/o Everest Business Advisory New Delhi India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon PAN – AACC…

EVEREST GLOBAL INC.,GURGAON vs. ACIT, CIRCLE 1(2)(2) INTERNATIONAL TAXATION, NEW DELHI

Appeal is allowed

ITA 1135/DEL/2023[2020-21]Status: DisposedITAT Delhi10 Sept 2025AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1130/DEL/2023 [A.Y. 2015-16] ITA No. 1131/DEL/2023 [A.Y. 2016-17] ITA No. 1132/DEL/2023 [A.Y. 2017-18] ITA No. 1133/DEL/2023 [A.Y. 2018-19] ITA No. 1134/DEL/2023 [A.Y. 2019-20] ITA No. 1135/DEL/2023 [A.Y. 2020-21] M/s Everest Global Inc Vs. The A. C.I.T 12770 Merit Drive Circle – 1(2)(2) Suite 800, Dallas International Taxation C/o Everest Business Advisory New Delhi India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon PAN – AACC…

EVEREST GLOBAL INC.,GURGAON vs. ACIT CIRCLE 1(2)(2) INTERNATIONAL TAXATION, NEW DELHI

Appeal is allowed

ITA 1134/DEL/2023[2019-20]Status: DisposedITAT Delhi10 Sept 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1130/DEL/2023 [A.Y. 2015-16] ITA No. 1131/DEL/2023 [A.Y. 2016-17] ITA No. 1132/DEL/2023 [A.Y. 2017-18] ITA No. 1133/DEL/2023 [A.Y. 2018-19] ITA No. 1134/DEL/2023 [A.Y. 2019-20] ITA No. 1135/DEL/2023 [A.Y. 2020-21] M/s Everest Global Inc Vs. The A. C.I.T 12770 Merit Drive Circle – 1(2)(2) Suite 800, Dallas International Taxation C/o Everest Business Advisory New Delhi India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon PAN – AACC…

EVEREST GLOBAL INC,GURGAON vs. ACIT CIRCLE 1(2)(2) INTERNATIONAL TAXATION, NEW DELHI

Appeal is allowed

ITA 1133/DEL/2023[2018-19]Status: DisposedITAT Delhi10 Sept 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1130/DEL/2023 [A.Y. 2015-16] ITA No. 1131/DEL/2023 [A.Y. 2016-17] ITA No. 1132/DEL/2023 [A.Y. 2017-18] ITA No. 1133/DEL/2023 [A.Y. 2018-19] ITA No. 1134/DEL/2023 [A.Y. 2019-20] ITA No. 1135/DEL/2023 [A.Y. 2020-21] M/s Everest Global Inc Vs. The A. C.I.T 12770 Merit Drive Circle – 1(2)(2) Suite 800, Dallas International Taxation C/o Everest Business Advisory New Delhi India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon PAN – AACC…

EVEREST GLOBAL INC.,GURGAON vs. ACIT CIRCLE 1(2)(2) INTERNATIONAL TAXATION, NEW DELHI

Appeal is allowed

ITA 1132/DEL/2023[2017-18]Status: DisposedITAT Delhi10 Sept 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1130/DEL/2023 [A.Y. 2015-16] ITA No. 1131/DEL/2023 [A.Y. 2016-17] ITA No. 1132/DEL/2023 [A.Y. 2017-18] ITA No. 1133/DEL/2023 [A.Y. 2018-19] ITA No. 1134/DEL/2023 [A.Y. 2019-20] ITA No. 1135/DEL/2023 [A.Y. 2020-21] M/s Everest Global Inc Vs. The A. C.I.T 12770 Merit Drive Circle – 1(2)(2) Suite 800, Dallas International Taxation C/o Everest Business Advisory New Delhi India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon PAN – AACC…

EVEREST GLOBAL INC.,GURGAON vs. ACIT CIRCLE 1(2)(2) INTERNATIONAL TAXATION, NEW DELHI

Appeal is allowed

ITA 1131/DEL/2023[2016-17]Status: DisposedITAT Delhi10 Sept 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1130/DEL/2023 [A.Y. 2015-16] ITA No. 1131/DEL/2023 [A.Y. 2016-17] ITA No. 1132/DEL/2023 [A.Y. 2017-18] ITA No. 1133/DEL/2023 [A.Y. 2018-19] ITA No. 1134/DEL/2023 [A.Y. 2019-20] ITA No. 1135/DEL/2023 [A.Y. 2020-21] M/s Everest Global Inc Vs. The A. C.I.T 12770 Merit Drive Circle – 1(2)(2) Suite 800, Dallas International Taxation C/o Everest Business Advisory New Delhi India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon PAN – AACC…

EVEREST GLOBAL INC.,GURGAON vs. ACIT CIRCLE 1(2)(2) INTERNATIONAL TAXATION, NEW DELHI

Appeal is allowed

ITA 1130/DEL/2023[2015-16]Status: DisposedITAT Delhi10 Sept 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1130/DEL/2023 [A.Y. 2015-16] ITA No. 1131/DEL/2023 [A.Y. 2016-17] ITA No. 1132/DEL/2023 [A.Y. 2017-18] ITA No. 1133/DEL/2023 [A.Y. 2018-19] ITA No. 1134/DEL/2023 [A.Y. 2019-20] ITA No. 1135/DEL/2023 [A.Y. 2020-21] M/s Everest Global Inc Vs. The A. C.I.T 12770 Merit Drive Circle – 1(2)(2) Suite 800, Dallas International Taxation C/o Everest Business Advisory New Delhi India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon PAN – AACC…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. SIX CONTINENTS HOTELS INC.

The appeal is dismissed

ITA/554/2024HC Delhi17 Apr 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

Section 143(3)Section 144CSection 260ASection 9(1)(vii)

…, the assessee remains the legal and beneficial owner of the brand, notwithstanding any subsequent agreement for payment of license fees to another group entity. Similarly, the decision of the Hon'ble Delhi High Court in Sheraton International Inc. (2009) 178 Taxmann 84 was on the interpretation of the 'make available clause in Article 12(4(b), whereas in the present case, Article 12(4)(a) of the DTAA applies. In view of the above, the assesse's objections under Ground 1 stand rejected.” 2.2 As the legal and factual matrix remains the same, the directions of AY 2017-18 shall apply to this AY as well.…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. RADISSON HOTEL INTERNATIONAL INCORPORATED

ITA - 565 / 2024HC Delhi11 Dec 2024
Section 143(3)Section 144C(13)Section 260ASection 9(1)(vii)

…$~65 & 66 * IN THE HIGH COURT OF DELHI AT NEW DELHI (65) + ITA 564/2024 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Ruchir Bhatia, Sr. Standing Counsel, Mr. Anant Mann, Jr. tanding Counsel and Mr. Abhishek Anand, Advocate. versus RADISSON HOTEL INTERNATIONAL INCORPORATED .....Respondent Through: Mr. Satven Sethi and Mr. Arta Trana Panda, Advocates. (66) + ITA 565/2024 & CM APPL. 72632/2024 (Exemption) THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Th…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. RADISSON HOTEL INTERNATIONAL INCORPORATED

ITA - 566 / 2024HC Delhi11 Dec 2024
Section 143(3)Section 144C(13)Section 260ASection 9(1)(vii)

…$~67 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 566/2024 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Ruchir Bhatia, Sr. Standing Counsel, Mr. Anant Mann, Jr. tanding Counsel and Mr. Abhishek Anand, Advocate. versus RADISSON HOTEL INTERNATIONAL INCORPORATED .....Respondent Through: Mr. Satven Sethi and Mr. Arta Trana Panda, Advocates. CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TUSHAR RAO GEDELA O R D E R % 11.12.2024 1. The Revenue has filed the present appeals…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. RADISSON HOTEL INTERNATIONAL INCORPORATED

ITA - 564 / 2024HC Delhi11 Dec 2024
Section 143(3)Section 144C(13)Section 260ASection 9(1)(vii)

…$~65 & 66 * IN THE HIGH COURT OF DELHI AT NEW DELHI (65) + ITA 564/2024 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Ruchir Bhatia, Sr. Standing Counsel, Mr. Anant Mann, Jr. tanding Counsel and Mr. Abhishek Anand, Advocate. versus RADISSON HOTEL INTERNATIONAL INCORPORATED .....Respondent Through: Mr. Satven Sethi and Mr. Arta Trana Panda, Advocates. (66) + ITA 565/2024 & CM APPL. 72632/2024 (Exemption) THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Th…

HYATT INTERNATIONAL SOUTHWEST ASIA LTD. vs. ACIT(INTERNATIONAL TAXATION)-2(1)(1), NEW DELHI

ITA/215/2023HC Delhi27 Sept 2024

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE AMIT MAHAJAN

Section 143(3)Section 144CSection 260A

…ITA Nos. 216/2020 and Other Connected Matters Page 1 of 61 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 22.12.2023 + ITA 216/2020 & CM Nos. 32641/2020, 32643/2020 & 56179/2022 HYATT INTERNATIONAL-SOUTHWEST ASIA LTD. …. Appellant v. ADDITIONAL DIRECTOR OF INCOME TAX …. Respondent AND + ITA 217/2020 & CM Nos. 32644/2020 & 32646/2020 HYATT INTERNATIONAL-SOUTHWEST ASIA LTD. …. Appellant v. DEPUTY COMMISSIONER OF INCOME TAX …. Respondent AND + ITA 218/2020 & CM Nos. 32647/2020…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. STARWOOD (M) INTERNATIONAL INC.

In the result the appeals are dismissed

ITA/434/2024HC Delhi13 Aug 2024

Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 9(1)(vi)Section 9(1)(vii)

…$~117 & 118 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 434/2024 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann & Mr. Pratyaksh Gupta, JSCs. versus STARWOOD (M) INTERNATIONAL INC. .....Respondent Through: Mr. Divyanshu Agrawal, Mr. Vaibhav Niti & Mr. Bhaati Sharma, Advs. 118 + ITA 435/2024 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann & Mr. Pratyaksh Gupta, JSCs. versus…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. STARWOOD (M) INTERNATIONAL INC.

In the result the appeals are dismissed

ITA - 434 / 2024HC Delhi13 Aug 2024
Section 9(1)(vi)Section 9(1)(vii)

…$~117 & 118 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 434/2024 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann & Mr. Pratyaksh Gupta, JSCs. versus STARWOOD (M) INTERNATIONAL INC. .....Respondent Through: Mr. Divyanshu Agrawal, Mr. Vaibhav Niti & Mr. Bhaati Sharma, Advs. 118 + ITA 435/2024 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann & Mr. Pratyaksh Gupta, JSCs. versus…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. AAPC SINGAPORE PTE LTD.

In the result the appeals are dismissed

ITA/421/2024HC Delhi05 Aug 2024

Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 9Section 9(1)Section 9(1)(vi)Section 9(1)(vii)

…$~342 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 421/2024 THE COMMISSIONER OF INCOME TAX – INTERNATIONAL TAXATION -1 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, Mr. Pratyaksh Gupta, Advs. versus AAPC SINGAPORE PTE LTD. .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA % 05.08.2024 O R D E R 1. The Principal Commissioner calls in question the order of the Income Tax Appellate Tribunal [“Tribunal”] dated 29 December 2023 and posits the foll…

CRICKET AUSTRALIA,MUMBAI vs. ACIT CIRCLE 1(2)(1) INTL. TAXATION , NEW DELHI

ITA 3200/DEL/2023[2021-22]Status: DisposedITAT Delhi27 Jun 2024AY 2021-22

Bench: SHRI G.S. PANNU, HON'BLE (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Nitesh Joshi, AdvFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 234BSection 270ASection 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : D : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2021-22 Cricket Australia, Vs ACIT (International Taxation), Deloitte Haskins and Sells LLP, Circle 1(2)(1), One International Center New Delhi Tower 3, 28th floor, Senapati Bapat Marg, Elphinstone Road (West) Mumbai (PAN: AAECC5341D) (Appellant) (Respondent) Assessee by : Shri Nitesh Joshi, Adv. Revenue by : Shri Vizay B. Vasanta, CIT-DR Date of Hearing : 24.04.2024 Date of Pronouncement : 27.06.2024 ORDER PER ANUBHAV SHARMA, JM: This appea…

RADISSON HOTELS INTERNATIONAL INCORPORATED,USA vs. ACIT CIRCLE 3(1)(1) INTL. TAXATION, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2382/DEL/2023[2020-21]Status: DisposedITAT Delhi03 May 2024AY 2020-21

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Ms. Deepika PasrichaFor Respondent: Sh. Om Parkash, Sr. DR
Section 143(3)Section 234ASection 234BSection 244ASection 270ASection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial Member ITA No. 2382/Del/2023 : Asstt. Year : 2020-21 Radisson Hotels International Vs ACIT, Incorporated, 1601, Utica Avenue South, Circle-3(1)(1), Suite 700, St. Louis Park, MN-55416, International Taxation, United States of America New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAECR7546M Assessee by : Ms. Deepika Pasricha Revenue by : Sh. Om Parkash, Sr. DR Date of Hearing: 12.04.2024 Date of Pronouncement: 03.05.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The p…

Showing 1–20 of 48 · Page 1 of 3