Sheraton International Inc. v. DDIT

107 ITD 120Income Tax Appellate Tribunal2007#14621 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2022.

Also reported as

106 TTJ 620

Judgments citing Sheraton International Inc. v. DDIT

M/S. BIRLA CORPORATION LTD., UNIT SATNA CEMENT WORKS,SATNA vs. ITO (IT & TP), BHOPAL

In the result, Assessee’s appeals

ITA 34/IND/2020[2011-12]Status: DisposedITAT Indore28 Jan 2022AY 2011-12

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 143(3)Section 5(2)(b)

…HC) 5 Copy of Judgement of Hon’ble Gujarat High Court in 39 to 46 the Case of Saheli Synthetics vs. CIT reported at 302 ITR 126 (Gujarat HC) 6 Copy of Judgement of Hon’ble Delhi Tribunal in the 47 to 116 Case of Sheraton International Inc vs. DDIT reported at 107 ITD 120 (Delhi ITAT) 7 Copy of Judgement of Hon’ble Supreme Court in the 117 to 126 Case of CIT vs. R.D. Aggarwal reported at 56 ITR 0020 8 Copy of Judgement of Authority for Advance Ruling in 127 to 142 the Case of TVM Ltd. Vs. CIT reported at 237 ITR 230 AAR 8 Copy of Judgement of Hon’ble Tribunal in the Case of 143 to 152 Pubmatic India Pvt. Ltd. repo…

M/S. BIRLA CORPORATION LTD., UNIT SATNA CEMENT WORKS,SATNA vs. ITO (IT & TP), BHOPAL

In the result, Assessee’s appeals

ITA 33/IND/2020[2010-11]Status: HeardITAT Indore28 Jan 2022AY 2010-11

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 143(3)Section 5(2)(b)

…HC) 5 Copy of Judgement of Hon’ble Gujarat High Court in 39 to 46 the Case of Saheli Synthetics vs. CIT reported at 302 ITR 126 (Gujarat HC) 6 Copy of Judgement of Hon’ble Delhi Tribunal in the 47 to 116 Case of Sheraton International Inc vs. DDIT reported at 107 ITD 120 (Delhi ITAT) 7 Copy of Judgement of Hon’ble Supreme Court in the 117 to 126 Case of CIT vs. R.D. Aggarwal reported at 56 ITR 0020 8 Copy of Judgement of Authority for Advance Ruling in 127 to 142 the Case of TVM Ltd. Vs. CIT reported at 237 ITR 230 AAR 8 Copy of Judgement of Hon’ble Tribunal in the Case of 143 to 152 Pubmatic India Pvt. Ltd. repo…

DCIT (INTERNATIONAL TAXATION),CIRCLE-3(1)(1), NEW DELHI vs. M/S. WESTIN HOTEL MANAGEMENT LP, NEW DELHI

The appeals of the Revenue are dismissed

ITA 5336/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Jul 2021AY 2014-15

Bench: Shri Anil Chaturvedi & Ms Suchitra Kamble

Section 115ASection 9

…also same as nature of services rendered by a group entity, namely Sheraton International Inc, which has been examined in detailed and found to be 'not taxable' in hands of the Assessee by this Hon'ble Tribunal in Sheraton International Inc. vs DDIT [(2007) 106 TTJ 620 (Delhi Tribunal)] - copy enclosed as Annexure-2 and confirmed by Hon'ble Delhi High Court in case of DIT vs Sheraton International Inc. [(2009) 313 ITR 267 (Delhi HC)] - copy enclosed as Annexure-3. Specific reference is being made to relevant extracts of the judgment of Hon'ble Tribunal in case of, Sheraton International Inc. vs DDIT f(2007) 106…

ACIT, INTERNATIONAL TAXATION, CIRCLE-3(1)(2), NEW DELHI vs. STATWOOD (M) INTERNATIONAL INC., NOIDA

The appeals of the Revenue are dismissed

ITA 5191/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Jul 2021AY 2014-15

Bench: Shri Anil Chaturvedi & Ms Suchitra Kamble

Section 115ASection 9

…also same as nature of services rendered by a group entity, namely Sheraton International Inc, which has been examined in detailed and found to be 'not taxable' in hands of the Assessee by this Hon'ble Tribunal in Sheraton International Inc. vs DDIT [(2007) 106 TTJ 620 (Delhi Tribunal)] - copy enclosed as Annexure-2 and confirmed by Hon'ble Delhi High Court in case of DIT vs Sheraton International Inc. [(2009) 313 ITR 267 (Delhi HC)] - copy enclosed as Annexure-3. Specific reference is being made to relevant extracts of the judgment of Hon'ble Tribunal in case of, Sheraton International Inc. vs DDIT f(2007) 106…

DCIT (INTERNATIONAL TAXATION), NEW DELHI vs. M/S STARWOOD HOTELS & RESORTS WORLDWIDE INC., NEW DELHI

In the result appeal of the revenue is dismissed

ITA 203/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Feb 2019AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2011-12

For Appellant: Shri Amit Arora, CAFor Respondent: Shri G. Johnson Sr. DR
Section 144CSection 9

…, skill, know-how and processes which here in this case has not been made available. It was further brought to the notice of the AO that exactly similar issue on taxable had come up before the Tribunal in the case of group concern. Sheraton International Inc. 107 ITD 120 (Delhi). However the AO held that the aforesaid judgment of the Hon’ble Delhi High Court has not been accepted and SLP has been filed. The extract of the judgment of Hon’ble High Court has also been incorporated. Thereafter, he examined the taxability of the receipts in 9(1)(vii) of Income Tax Act as well as Article 12 of DTAA held that in both t…

ATOS INFORMATION TECHNOLOGY HK LTD,MUMBAI vs. DCIT (IT) 1(1)(2), MUMBAI

In the result, the appeal as filed by the assessee is allowed for statistical purposes

ITA 1464/MUM/2015[2011-12]Status: DisposedITAT Mumbai04 Mar 2016AY 2011-12

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 1464/Mum/2015 ("नधा"रण वष" / Assessment Year : 2011-12) Atos Information Technology Deputy Commissioner Of बनाम/ Hk Limited, C/O Atos India Income Tax-(International V. Pvt. Ltd.,Plant No. 5, Taxation) – 1(1)(2), Godrej & Boyce Mfg. Co. Scindia House, Ltd., Pirojshanagar, Lbs Mumbai. Marg, Vikhroli (W), Mumbai 400 097. "थायी लेखा सं./Pan : Aakcs8720L (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Jabir S. Chouhan (CIT-
Section 115ASection 143(3)Section 144C(13)Section 144C(5)Section 199Section 234Section 234BSection 9(1)(vi)

…stock exchange till the transactions are finally settled while in the case of the assessee company the access to infrastructure/software owned by the assessee company is not given to the SCB. The ld. Counsel also relied on the following decisions:- 1. (2007) 106 TTJ 620(Del. Trib.) in the case of Sheraton International Inc. v. DDIT 2. (2001)170 CTR 238(Mad. HC) in the case of Skycell Communications Limited v. DCIT ITA 1464/Mum/2015 6 and contended that it is only processing of data of SCB-India as per the banking regulatory requirement and analysis reports which are generated as per the requirement of Standar…

NGC NETWORK ASIA LLC,MUMBAI vs. JDIT (IT) RG 4, MUMBAI

In the result, both the appeals filed by the assessee are treated as partly allowed for statistical purposes

ITA 7631/MUM/2012[2008-09]Status: DisposedITAT Mumbai16 Dec 2015AY 2008-09

Bench: S/Shri B.R.Baskaran (Am) & Amit Shukla, (Jm) सर्वश्री बी.आर.बास्करन, ऱेखा सदस्य एवं अमित शुक्ऱा, न्याययक सदस्य के समक्ष आमकय अऩीर सं./I.T.A. No.7994/Mum/2011 & Ita No.7631/Mum/2012 (ननधधायण वषा / Assessment Year :2007-08 & 2008-09) बनाम/ Ngc Network Asia Llc, Joint Director Of Income Tax C/O S R Batliboi & Co., (International Taxation), Vs. 14Th Floor, The Ruby, Range-4, Senapati Bapat Marg, Scindia House, Tulsi Pipe Road, Ballard Estate, Dadar (W), Mumbai-400038. Mumbai-400028 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. स्थधमी रेखध सं./जीआइआय सं./Pan: Aabcn3136G अऩीरधथी ओय से / Appellant By Shri Porus Kaka & Ms.Sheetal Shah प्रत्मथी की ओय से/Rspondent By Ms.Vandana Sagar सुनवधई की तधयीख / Date Of Hearing : 4.9.2015 घोषणध की तधयीख /Date Of Pronouncement : 16.12.2015 आदेश / O R D E R Per B.R. Baskaran (Am) These Are The Two Appeals Filed By The Assessee Against The Assessment Orders Passed For Assessment Years 2007-08 & 2008-09 In Pursuance Of Directions Issued By The Dispute Resolution Panel (Drp). Since Issues Urged In These Two Appeals Are Identical In Nature, They Are Being Disposed Of By This Common Order, For The Sake Of Convenience.

Section 9(1)(vi)

…hat the incidental use of trademark/trade name/log cannot be held to be royalty. In this regard, the Ld A.R placed reliance on the decision rendered by the Mumbai bench of Tribunal in the case of Sheratorn International Inc. Vs. Deputy Director of Income tax (107 ITD 120)(Delhi). The ld A.R also placed reliance on the decision rendered in the following cases in this regard:- 32 And ITA No.7631/Mum/12 (a) JDIT Vs. Harvard medical International, USA (16 taxmann.com 69) (b) Harvard Medical International Inc. Vs. DCIT (33 taxmann.com 50) 36. The ld A.R further submitted that the distribution rights given by it is…

Sheraton International Inc. v. DDIT (107 ITD 120) — Cited in 7 Judgments | BharatTax