9911796707
TMI Blog2022 (11) TMI 1492X X X X Extracts X X X X X X X X Extracts X X X X ..... received by the Assessee from its Indian Customers on account of Centralized Services viz. sales and marketing, loyalty programs, reservation service, technological service, operational services and training programs/human resources - HELD THAT:- Admittedly, this Court in Sheraton International Inc. [ 2009 (1) TMI 27 - DELHI HIGH COURT] has decided the issue involved in the present appeal in favou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on International Inc. (supra). No substantial question of law arises. - Hon ble Mr. Justice Manmohan And Hon ble Ms. Justice Manmeet Pritam Singh Arora For the Revenue : Mr. Ruchir Bhatia, Sr. Standing Counsel. For the Respondent : Mr. Divyanshu Agrawal, Advocate. JUDGMENT MANMOHAN, J: 1. Present Income Tax Appeal has been filed challenging the order dated 29th April, 2022 passed by the Income T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009) 178 taxman 84 (Del). He, however, states that the said decision of this Court has not been accepted by the Revenue and an appeal has been preferred against the same, which is pending adjudication before the Supreme Court being CA No. 3094/2010. 4. Admittedly, this Court in Sheraton International Inc. (supra) has decided the issue involved in the present appeal in favour of the Assessee. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1, the present appeal is covered by the judgment passed by the learned predecessor Division Bench in Sheraton International Inc. (supra). 7. Accordingly, no substantial question of law arises for consideration in the present appeal and the same is dismissed. However, it is clarified that the order passed in the present appeal shall abide by the final decision of the Supreme Court in the aforesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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