Para 19, 20, 21 11. ACIT v. Sheraton Overseas Management Corporation

159 Taxmann.com 482Reported decision2024#8810 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(2)Section 147Section 148Section 12Section 12(4)(a)Section 12(4)(b)Section 144CSection 234A

Issues it is cited on

management feescomputer softwareenduring benefitfees for technical servicestax treatypermanent establishmentfees for included servicessection 143(2)transferpersonindiabusiness

Judgments citing Para 19, 20, 21 11. ACIT v. Sheraton Overseas Management Corporation

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…

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

…IT(IT)A Nos.832 & 833/Bang/2024 Steer America Inc., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER IT(IT)A Nos.832 & 833/Bang/2024 Assessment Years: 2013-14 & 2014-15 Steer America Inc., No.1525, Corporate Woods Pkwy Suite 500, Uniontown, OH44685 USA foreign, United States 999999 Indian Address: DCIT (International Taxation) Steer Engineering Private Limited Circle-1(2) Vs. No.290, 4th Main, 4th Phase, Bangalore Peenya Industrial area Bangalore 560 058. Karnataka PAN NO : ABGCS3283H APPELLANT…

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

…IT(IT)A Nos.832 & 833/Bang/2024 Steer America Inc., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER IT(IT)A Nos.832 & 833/Bang/2024 Assessment Years: 2013-14 & 2014-15 Steer America Inc., No.1525, Corporate Woods Pkwy Suite 500, Uniontown, OH44685 USA foreign, United States 999999 Indian Address: DCIT (International Taxation) Steer Engineering Private Limited Circle-1(2) Vs. No.290, 4th Main, 4th Phase, Bangalore Peenya Industrial area Bangalore 560 058. Karnataka PAN NO : ABGCS3283H APPELLANT…

Para 19, 20, 21 11. ACIT v. Sheraton Overseas Management Corporation (159 Taxmann.com 482) — Cited in 12 Judgments | BharatTax