SIX CONTINENTS HOTELS INC.,USA vs. ACIT CIRCLE- 3 (1)(2) - INTERNATIONAL TAXATION, NEW DELHI
In the result, the appeal of the assessee is allowed
ITA 923/DEL/2020[2016-17]Status: DisposedITAT Delhi10 Apr 2024AY 2016-17
Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2016-17 Six Continents Hotels Inc. Vs. Acit Dlf Bldg No. 10, 8Th Floor, Circle-3(1)(2), Tower B, Dlf Cyber City, Ph-Ii, International Gurgaon-122002 Taxation, State Haryana New Delhi. Pan Aahcs7853B (Appellant) (Respondent)
For Appellant: Shri S.K. AggarwalFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 9(1)(vi)
…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2016-17 Six Continents Hotels Inc. Vs. ACIT DLF Bldg No. 10, 8th Floor, Circle-3(1)(2), Tower B, DLF Cyber City, Ph-II, International Gurgaon-122002 Taxation, State Haryana New Delhi. PAN AAHCS7853B (Appellant) (Respondent) Assessee by: Shri S.K. Aggarwal, Shri Piyush Gupta & Shri Himanshu Aggarwal, CA Department by: Shri Vizay B. Vasanta, CIT-DR Date of Hearing: 07.03.2024 Date of 10.04.2024 pronouncement: O R D E R PER ASTHA CHANDRA, JM The appeal file…