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TMI Blog2022 (11) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice, technological service, operational services and training programs/human resources do not constitute Fee for Technical Services as defined under Section 9(l)(vii) of the Income Tax Act, 1961 or 'Fee for included services as defined under Articles 12(4) (a) of the Indo- US DTAA - HELD THAT:- Admittedly, this Court in Sheraton International Inc. [ 2009 (1) TMI 27 - DELHI HIGH COURT ] ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - - - Dated:- 4-11-2022 - Hon'ble Mr. Justice Manmohan And Hon'ble Ms. Justice Manmeet Pritam Singh Arora For the Appellant : Mr. Ruchir Bhatia, Senior Standing Counsel for Revenue. For the Respondent : Mr. Divyanshu Agrawal, Ms. Ritika Chawla Mr. Vaibhav Niti, Advocates. JUDGMENT MANMOHAN, J (Oral): CM APPL. 47203/2022 (for exemption) in ITA 435/2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... defined under Section 9(l)(vii) of the Income Tax Act, 1961 or 'Fee for included services as defined under Articles 12(4) (a) of the Indo- US DTAA. 3. He states that the ITAT has allowed the appeals of the Assessees following the judgement of this Court in Director of Income Tax v. Sheraton International Inc (2009) 178 taxman 84 (Del). He, however, states that the said decision of this Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opeds Ltd. Vs. Church of South India Trust Association CSI Cinod Secretariat, Madras (1992) 3 SCC 1, the present appeals are dismissed being covered by the judgment passed by the learned predecessor Division Bench in Sheraton International Inc. (supra). 7. However, it is clarified that the order passed in the present appeals shall abide by the final decision of the Supreme Court in the Civil Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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