DIT v. Sheraton International Inc.

313 ITR 267High Court2009#1038 most cited

What is DIT v. Sheraton International Inc. authority for?

Payments received by a non-resident for advertising, publicity, and sales promotion services, where the use of trademarks and trade names is incidental, do not qualify as 'royalty' or 'fees for technical services' under Section 9(1)(vii) of the Income Tax Act or the India-USA DTAA.

105

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

DIT v. Sheraton International Inc. · 313 ITR 267 · Section 9(1)(vii) · fees for technical services · FTS · royalty income · India-USA DTAA · advertising and sales promotion · incidental trademark use · non-resident taxation · hotel services

Sections most often in play

Section 1961Section 147Section 234ASection 234BSection 9(1)(vii)Section 143(3)Section 143(3) of the Income Tax ActSection 144C

Issues it is cited on

section 9(l)(vi)section 9(l)section 14(a)fees for included servicessection 9(1)(vi)use of equipmentroyalty incomecopyrighted articlesection 9(1)(vii)colourable devicefees for technical servicessection 9(1)

Judgments citing DIT v. Sheraton International Inc.

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)

…uded Services as covered under Article 12(4)(a) of the DTAA. Admittedly, the said issue is covered in favour of the Assessee and against the Revenue by several decisions of this court including Director of Income Tax v. Sheraton International Inc.: (2009) 313 ITR 267; The Commissioner of Income Tax-International Taxation-3 v. Sheraton International LLC: Neutral Citation: 2023:DHC:4261-DB; The Commissioner of Income Tax-International Taxation-3 v. Westin Hotel Management LP: ITA 213 of 2024 decided on 10.04.2024 and The Commissioner of Income Tax-International Taxation- 3 v. Shangri-La International…

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

The appeal is dismissed

ITA/541/2024HC Delhi02 Apr 2025

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

Section 260ASection 9Section 9(1)(vii)

…Page 5 of 5 favour of the Assessee and against the Revenue by several decisions of this court including Director of Income Tax v. Sheraton International Inc.: (2009) 313 ITR 267; The Commissioner of Income Tax-International Taxation-3 v. Sheraton International LLC: Neutral Citation: 2023:DHC:4261-DB; The Commissioner of Income Tax-International Taxation-3 v. Westin Hotel Management LP: ITA 213 of 2024 decided on 10.04.2024 and The Commissioner of Income Tax-International Taxation- 3 v. Shangri-La International…

M/S MODEL EXIM,KANPUR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR

In the result, the appeal of the assessee is allowed

ITA 137/LKW/2022[2011-12]Status: DisposedITAT Lucknow05 Nov 2024AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriam/S. Model Exim Pcit (Central) V. 624-C, Defence Colony, 7/81-B, Tilak Nagar, Jajmau, Kanpur-208010. Kanpur. Pan:Aadfm6163H (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Smt Namita S. Pandey, Cit(Dr) Date Of Hearing: 29 10 2024 Date Of Pronouncement: 05 11 2024 O R D E R

For Appellant: Shri Swaran Singh, C.AFor Respondent: Smt Namita S. Pandey, CIT(DR)
Section 139Section 153CSection 153DSection 263Section 263(1)

…in the reply. In support of his claim he has relied upon the following case laws in his favour: - 1. CIT Vs. Toshoku Ltd (125 ITR 525 SC) 2. CIT Vs. Eon Technology P Ltd (ITA. No.1167 dated 8th Nov, 2011 Delhi HC) 3. CIT Vs. Sheraton International Inc (2009) 313 ITR 267 4. CIT Vs. Indopel Garments (P)Ltd Vs. DCIT (2001 72 TTJ Mad 702) 5. Spahi Projects (P) Ltd, In Re (315 ITR 374 AAR. 6. Ind Telesoft P Ltd., (543 of 2001) 7. DCIT Vs. Ardeshi B Cursetjee & Sons Ltd (2008 115 TTJ Mumbai 916) 8. JCIT Vs. George Williamson (Assam) Ltd., (2009 116 ITD 328) 9. DCIT Vs. Sanjiv Gupta (2011 135 TTJ Lucknow 641) 10. TVS M…

M/S. STEER AMERICA INC.,,UNITED STATES vs. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION CIRCLE -1(2), BENGALURU

In the result, both the appeals of the assessee are partly allowed

ITA 833/BANG/2024[2014-15]Status: DisposedITAT Bangalore10 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri Vasanth Kumar, A.RFor Respondent: Ms. Anjala Sahu, D.R
Section 144CSection 147Section 148

…eer America Inc., Bangalore Page 26 of 37 paid to foreign agents on the value of sales affected through them cannot be treated as technical services and therefore, not taxable in India. 9.23 Further, in the case of DIT v/s Sheraton International Inc. [2009] (313 ITR 267) (Delhi HC), the Hon’ble Delhi High Court held that the non-resident assessee had entered into a commercial service agreement with Indian hotels for advertising, publicity and promotion of their sales worldwide. Pursuant to the arrangement, it also allowed the use of its trade name, trademark and stylized “S”. In return, the assessee receives 3%…

M/S. STEER AMERICA INC., ,UNITED STATES vs. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION CIRCLE -1(2) , BENGALURU

In the result, both the appeals of the assessee are partly allowed

ITA 832/BANG/2024[2013-14]Status: DisposedITAT Bangalore10 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri Vasanth Kumar, A.RFor Respondent: Ms. Anjala Sahu, D.R
Section 144CSection 147Section 148

…eer America Inc., Bangalore Page 26 of 37 paid to foreign agents on the value of sales affected through them cannot be treated as technical services and therefore, not taxable in India. 9.23 Further, in the case of DIT v/s Sheraton International Inc. [2009] (313 ITR 267) (Delhi HC), the Hon’ble Delhi High Court held that the non-resident assessee had entered into a commercial service agreement with Indian hotels for advertising, publicity and promotion of their sales worldwide. Pursuant to the arrangement, it also allowed the use of its trade name, trademark and stylized “S”. In return, the assessee receives 3%…

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)

…decision of the Hon’ble ITAT [ITA No. 9265/Del/2019] and the Hon’ble Delhi High Court [ITA 441/2022, Neutral Citation Number: 2022/DHC/004791] in assessee’s own case for the AY 2016-17, following the decision in the case of Sheraton International Inc. [(2009) 313 ITR 267 (Delhi)] against which the SLP is dismissed by Hon’ble Supreme Court. Fee for Technical Services (FTS) 4. That the Ld. DRP and consequently the Ld. AO grossly erred in law and in facts in holding that all the receipts other than Royalty as stated below are all in the nature of ‘fees for technical services’ as per section 9(1)(vii) of the Act. S.…

GOOGLE IRELAND LIMITED,IRELAND vs. DCIT (IT), JCIT(OSD) (IT) - CIRCLE 1(1), BENGALURU

In the result, the appeals filed by the assessee are allowed

ITA 194/BANG/2024[2016-17]Status: DisposedITAT Bangalore26 Mar 2024AY 2016-17

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Deepak Chopra, Ms. Priya Tandon, ShriFor Respondent: Shri D.K. Mishra, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 148Section 195Section 201Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(IT)A Nos.191 to 194/Bang/2024 Assessment years : 2013-14 to 2016-17 Google Ireland Ltd., Vs. The DCIT (IT) / JCIT(OSD)(IT), [Gordon House, Barrow Street, Circle 1(1), Dublin.] Bengaluru. C/o. AZB & Partners, 7th Floor, Embassy Icon, Infantry Road, Bengaluru – 560 001. PAN: AADCG 7672A APPELLANT RESPONDENT Appellant by : Shri Deepak Chopra, Ms. Priya Tandon, Shri Anmol Anand, Sri Aadith Sridhar, Advocates. Respondent by : Shri D.K. Mishra, CIT(DR)(ITAT), Benga…

GOOGLE IRELAND LIMITED,IRELAND vs. DCIT (IT), JCIT(OSD) (IT) - CIRCLE 1(1), BENGALURU

In the result, the appeals filed by the assessee are allowed

ITA 191/BANG/2024[2013-14]Status: DisposedITAT Bangalore26 Mar 2024AY 2013-14

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Deepak Chopra, Ms. Priya Tandon, ShriFor Respondent: Shri D.K. Mishra, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 148Section 195Section 201Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(IT)A Nos.191 to 194/Bang/2024 Assessment years : 2013-14 to 2016-17 Google Ireland Ltd., Vs. The DCIT (IT) / JCIT(OSD)(IT), [Gordon House, Barrow Street, Circle 1(1), Dublin.] Bengaluru. C/o. AZB & Partners, 7th Floor, Embassy Icon, Infantry Road, Bengaluru – 560 001. PAN: AADCG 7672A APPELLANT RESPONDENT Appellant by : Shri Deepak Chopra, Ms. Priya Tandon, Shri Anmol Anand, Sri Aadith Sridhar, Advocates. Respondent by : Shri D.K. Mishra, CIT(DR)(ITAT), Benga…

ACIT, CIRCLE-3(1)(2), INTERNATIONAL TAXATION, NEW DELHI vs. SHERATON OVERSEAS MANAGEMENT CORPORATION, NOIDA

In the result, appeal of the Revenue is dismissed

ITA 2392/DEL/2023[2021-22]Status: DisposedITAT Delhi13 Feb 2024AY 2021-22

Bench: Shamim Yahya & Ms. Astha Chandraasstt. Year: 2021-22

For Appellant: Shri Amit AroraFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 9Section 9(1)(vii)

…e Appellant is of the view that the aforesaid issues raised by the AO in the assessment proceedings is based on similar facts and circumstances which have been decided in favour of the appellant by Delhi High Court in case of Sheraton international inc (2009) 313 ITR 267 (Delhi), The assessing officer has not followed the decisions of the Hon'ble Delhi High Court on the ground that the said order of High Court has not been accepted by the department and is under challenge before the Hon'ble Supreme Court. Thus, the AO had failed in following the principles of judicial discipline. 5.7 As the issue of taxability of…

ACIT CIRCLE INTL TAXATION 3(1)(1), NEW DELHI vs. WESTIN HOTEL MANAGEMENT L.P., NOIDA

In the result, the appeal of the Revenue stands dismissed

ITA 2391/DEL/2023[2021-22]Status: DisposedITAT Delhi16 Jan 2024AY 2021-22

Bench: Shri Shamim Yahya & Ms. Astha Chandra[Assessment Year: 2021-22]

Section 143(3)Section 9Section 9(1)(vii)

…eipts of the appellant in India, is deleted. Thus, the appellant succeeds in grounds 1 to 4. 8. The issue in controversy has also been set at rest by the Hon'ble Delhi High Court in case cited as Director of Income-tax vs. Sheraton International Inc. - (2009) 313 ITR 267 (Del.) as under: “Double taxation relief-Agreement between India and USA- Payment for advertising, publicity and sales promotion services-Tribunal found as a final fact finding authority that main services rendered by assessee, a company incorporated and tax resident in USA, to Indian company, was advertisement, publicity and sales promotion keep…

ACIT INTL TAXATION CIRCLE 3(1)(2), DELHI vs. STARWOOD (M) INTERNATIONAL INC, NOIDA

In the result, appeal of Revenue stands dismissed

ITA 2390/DEL/2023[2021-22]Status: DisposedITAT Delhi16 Jan 2024AY 2021-22

Bench: Sh. Shamim Yahya & Ms. Astha Chandraacit Vs. Starwood (M) International International Taxation Inc, A-109, C/O. M/S. Nangia Circle – 3(1)(2) & Co. Llp, Sector-136, Noida Delhi Gautam Budh Nagar, Uttar Pradesh – 201 301 Pan No. Aancs 4030 J (Appellant) (Respondent) Assessee By Shri Amit Arora & Shri Vishal Misra, C.A. Revenue By Shri Vizay B. Vasanta, Cit-D.R. Date Of Hearing: 20.12.2023 Date Of Pronouncement: 16.01.2024

Section 143(3)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ACIT Vs. Starwood (M) International International Taxation Inc, A-109, C/o. M/s. Nangia Circle – 3(1)(2) & Co. LLP, Sector-136, Noida Delhi Gautam Budh Nagar, Uttar Pradesh – 201 301 PAN No. AANCS 4030 J (APPELLANT) (RESPONDENT) Assessee by Shri Amit Arora & Shri Vishal Misra, C.A. Revenue by Shri Vizay B. Vasanta, CIT-D.R. Date of hearing: 20.12.2023 Date of Pronouncement: 16.01.2024 PER SHAMIM YAHYA, AM : This appeal filed by the Revenue is directed against the orde…

AAPC SINGAPORE PTD. LTD.,SINGAPORE vs. ACIT, CIRCLE-1(1)(1), INT. TAXATION, NEW DELHI

In the result, the appeal is allowed

ITA 581/DEL/2023[2015-16]Status: DisposedITAT Delhi29 Dec 2023AY 2015-16

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

Section 143(3)Section 147Section 148Section 9(1)(vi)

…and are not required to facilitate the application of the brand license. 15. Pertinently, while considering taxability of similar nature of services as royalty/FTS, Hon’ble jurisdictional High Court in the case of DIT Vs. Sheraton International Inc. (2009) 313 ITR 267 (Del) has upheld the decision of the Tribunal holding that the receipts are neither in the nature of royalty nor FTS. In case of Starwood Hotels Worldwide Inc. Vs. ACIT ( ITA No. No. 2011/Del/2019 dated 29.04.2022), the Co-ordinate Bench, while considering identical nature of dispute, has held as under: “9. We have considered rival submission…

M/S. INDIAN OIL CORPORATION LTD,MUMBAI vs. THE DDIT (IT) - 3(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 989/MUM/2008[2006-07]Status: DisposedITAT Mumbai19 Dec 2023AY 2006-07

Bench: Shri Vikas Awasthy& Shri Gagan Goyalआअसं.987/मुं/2008से आअसं .989/मुं/2008

For Appellant: Shri Ketan Ved &For Respondent: Shri Anil Sant
Section 195(2)Section 195A

…on constitutes Royalty within the terms of Article-12 of India-Singapore DTAA or u/s. 9(1)(vi) of the Act”. The Tribunal after considering the decision rendered 10 ITA NO.987/MUM/2008 TO ITA No.989/MUM/2008 in the case of DIT vs. Sheraton International Inc, 313 ITR 367 (Del), DIT vs. Sahara Indian Financial Corporation Ltd., 189 taxmann.com 102(Del) and Nimbus Sports International (P) Ltd. concluded as under: “ 53.38 Applying the propositions laid down in these case laws to the facts of the case, we are of the considered view that the claim of the assessee that the payment was purely for advertisement and publ…

M/S. INDIAN OIL CORPORATION LTD,MUMBAI vs. THE DDIT (IT) - 3(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 988/MUM/2008[2005-06]Status: DisposedITAT Mumbai19 Dec 2023AY 2005-06

Bench: Shri Vikas Awasthy& Shri Gagan Goyalआअसं.987/मुं/2008से आअसं .989/मुं/2008

For Appellant: Shri Ketan Ved &For Respondent: Shri Anil Sant
Section 195(2)Section 195A

…on constitutes Royalty within the terms of Article-12 of India-Singapore DTAA or u/s. 9(1)(vi) of the Act”. The Tribunal after considering the decision rendered 10 ITA NO.987/MUM/2008 TO ITA No.989/MUM/2008 in the case of DIT vs. Sheraton International Inc, 313 ITR 367 (Del), DIT vs. Sahara Indian Financial Corporation Ltd., 189 taxmann.com 102(Del) and Nimbus Sports International (P) Ltd. concluded as under: “ 53.38 Applying the propositions laid down in these case laws to the facts of the case, we are of the considered view that the claim of the assessee that the payment was purely for advertisement and publ…

M/S. INDIAN OIL CORPORATION LTD,MUMBAI vs. THE DDIT (IT) - 3(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 987/MUM/2008[]Status: DisposedITAT Mumbai19 Dec 2023

Bench: Shri Vikas Awasthy& Shri Gagan Goyalआअसं.987/मुं/2008से आअसं .989/मुं/2008

For Appellant: Shri Ketan Ved &For Respondent: Shri Anil Sant
Section 195(2)Section 195A

…on constitutes Royalty within the terms of Article-12 of India-Singapore DTAA or u/s. 9(1)(vi) of the Act”. The Tribunal after considering the decision rendered 10 ITA NO.987/MUM/2008 TO ITA No.989/MUM/2008 in the case of DIT vs. Sheraton International Inc, 313 ITR 367 (Del), DIT vs. Sahara Indian Financial Corporation Ltd., 189 taxmann.com 102(Del) and Nimbus Sports International (P) Ltd. concluded as under: “ 53.38 Applying the propositions laid down in these case laws to the facts of the case, we are of the considered view that the claim of the assessee that the payment was purely for advertisement and publ…

DCIT, CIRCLE 3(1)(2), INTERNATIONAL TAXATION, NEW DELHI vs. STARWOOD (M) INTERNATIONAL INC, NOIDA

In the result, appeals are dismissed

ITA 1628/DEL/2023[2019-20]Status: DisposedITAT Delhi22 Sept 2023AY 2019-20

Bench: Shri Saktijit Dey, Hon’Ble Vice- & Dr. B.R.R. Kumarassessment Year: 2018-19 With Assessment Year: 2019-20 Dcit, Vs. Starwood (M) International Circle -3(1)(2), Inc., International Taxation, C/O- M/S. Nangia & Co. New Delhi Llp, A-109, Sector-136, Noida Pan :Aancs4030J (Appellant) (Respondent)

Section 9(1)(vii)

…eipts of the appellant in India, is deleted. Thus, the appellant succeeds in grounds 1 to 4. 8. The issue in controversy has also been set at rest by the Hon'ble Delhi High Court in case cited as Director of Income-tax vs. Sheraton International Inc. - (2009) 313 ITR 267 (Del.) as under: 13 | P a g e ITA Nos.1627 & 1628/Del/2023 AYs: 2018-19 & 2019-20 “Double taxation relief-Agreement between India and USA- Payment for advertising, publicity and sales promotion services-Tribunal found as a final fact finding authority that main services rendered by assessee, a company incorporated and tax resident in USA, to I…

DCIT, CIRCLE-3(1)(2), INT. TAXATION, NEW DELHI vs. STARWOOD (M) INTERNATIONAL INC., NOIDA

In the result, appeals are dismissed

ITA 1627/DEL/2023[2018-19]Status: DisposedITAT Delhi22 Sept 2023AY 2018-19

Bench: Shri Saktijit Dey, Hon’Ble Vice- & Dr. B.R.R. Kumarassessment Year: 2018-19 With Assessment Year: 2019-20 Dcit, Vs. Starwood (M) International Circle -3(1)(2), Inc., International Taxation, C/O- M/S. Nangia & Co. New Delhi Llp, A-109, Sector-136, Noida Pan :Aancs4030J (Appellant) (Respondent)

Section 9(1)(vii)

…eipts of the appellant in India, is deleted. Thus, the appellant succeeds in grounds 1 to 4. 8. The issue in controversy has also been set at rest by the Hon'ble Delhi High Court in case cited as Director of Income-tax vs. Sheraton International Inc. - (2009) 313 ITR 267 (Del.) as under: 13 | P a g e ITA Nos.1627 & 1628/Del/2023 AYs: 2018-19 & 2019-20 “Double taxation relief-Agreement between India and USA- Payment for advertising, publicity and sales promotion services-Tribunal found as a final fact finding authority that main services rendered by assessee, a company incorporated and tax resident in USA, to I…

DCIT, CIRCLE 3(1)(2) INTL. TAXATION, NEW DELHI vs. SHERATON OVERSEAS MANAGEMENT CORPORATION, NOIDA

In the result, appeals are dismissed

ITA 1626/DEL/2023[2020-21]Status: DisposedITAT Delhi22 Sept 2023AY 2020-21

Bench: Shri Saktijit Dey, Hon’Ble Vice- & Dr. B.R.R. Kumarassessment Year: 2019-20 With Assessment Year: 2020-21 Dcit, Vs. Sheraton Overseas Circle -3(1)(2), Management Corporation, International Taxation, C/O- M/S. Nangia & Co. New Delhi Llp, A-109, Sector-136, Noida Pan :Aalcs8306H (Appellant) (Respondent)

Section 9(1)(vii)

…eipts of the appellant in India, is deleted. Thus, the appellant succeeds in grounds 1 to 4. 8. The issue in controversy has also been set at rest by the Hon'ble Delhi High Court in case cited as Director of Income-tax vs. Sheraton International Inc. - (2009) 313 ITR 267 (Del.) as under: “Double taxation relief-Agreement between India and USA- Payment for advertising, publicity and sales promotion services-Tribunal found as a final fact finding authority that main services rendered by assessee, a company incorporated and tax resident in USA, to Indian company, was advertisement, publicity and sales promotion kee…

DCIT, CIRCLE-3(1)(2) INT. TAXATION, NEW DELHI vs. SHERATON OVERSEAS MANGAEMENT CORPORATION, NOIDA

In the result, appeals are dismissed

ITA 1625/DEL/2023[2019-20]Status: DisposedITAT Delhi22 Sept 2023AY 2019-20

Bench: Shri Saktijit Dey, Hon’Ble Vice- & Dr. B.R.R. Kumarassessment Year: 2019-20 With Assessment Year: 2020-21 Dcit, Vs. Sheraton Overseas Circle -3(1)(2), Management Corporation, International Taxation, C/O- M/S. Nangia & Co. New Delhi Llp, A-109, Sector-136, Noida Pan :Aalcs8306H (Appellant) (Respondent)

Section 9(1)(vii)

…eipts of the appellant in India, is deleted. Thus, the appellant succeeds in grounds 1 to 4. 8. The issue in controversy has also been set at rest by the Hon'ble Delhi High Court in case cited as Director of Income-tax vs. Sheraton International Inc. - (2009) 313 ITR 267 (Del.) as under: “Double taxation relief-Agreement between India and USA- Payment for advertising, publicity and sales promotion services-Tribunal found as a final fact finding authority that main services rendered by assessee, a company incorporated and tax resident in USA, to Indian company, was advertisement, publicity and sales promotion kee…

DCIT, CIRCLE 3(1)(2), INTERNATIONAL TAXATION, NEW DELHI vs. SHERATON OVERSEAS MANAGEMENT CORPORATION, NOIDA

In the result, appeal is dismissed

ITA 1624/DEL/2023[2018-19]Status: DisposedITAT Delhi22 Sept 2023AY 2018-19

Bench: Shri Saktijit Dey, Hon’Ble Vice- & Dr. B.R.R. Kumarassessment Year: 2018-19 Dcit, Vs. Sheraton Overseas Circle -3(1)(2), Management Corporation, International Taxation, C/O- M/S. Nangia & Co. New Delhi Llp, A-109, Sector-136, Noida Pan :Aalcs8306H (Appellant) (Respondent)

Section 9(1)(vii)

…eipts of the appellant in India, is deleted. Thus, the appellant succeeds in grounds 1 to 4. 8. The issue in controversy has also been set at rest by the Hon'ble Delhi High Court in case cited as Director of Income-tax vs. Sheraton International Inc. - (2009) 313 ITR 267 (Del.) as under: “Double taxation relief-Agreement between India and USA- Payment for advertising, publicity and sales promotion services-Tribunal found as a final fact finding authority that main services rendered by assessee, a company incorporated and tax resident in USA, to Indian company, was advertisement, publicity and sales promotion kee…

Showing 1–20 of 105 · Page 1 of 6