9911796707
TMI Blog2022 (11) TMI 1509X X X X Extracts X X X X X X X X Extracts X X X X ..... of Centralized Services viz. sales and marketing, loyalty programs, reservation service, technological service, operational services and training programs/human resources do not constitute Fee for Technical Services as defined u/s 9(1)(vii) or 'Fee for included services as defined under Articles 12(4) (a) of the Indo-US DTAA. HELD THAT:- ITAT has allowed the appeals of the Assessees following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Supreme Court in Kunhayammed and Others vs. State of Kerala and Another [ 2000 (7) TMI 67 - SUPREME COURT (LB)] and Shree Chamundi Mopeds Ltd. Vs. Church of South India Trust Association CSI Cinod Secretariat, Madras [ 1992 (4) TMI 183 - SUPREME COURT] the present appeals are dismissed being covered by the judgment passed by the learned predecessor Division Bench in Sheraton International Inc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T ) in ITA No. 2013/Del./2019 for Assessment Year ( AY ) 2015-16 and ITA No. 2012/Del./2019 for AY 2015-16. 2. Learned Counsel for the Appellant states that the ITAT has erred in holding that the entire payments received by the Assessee from its Indian Customers on account of Centralized Services viz. sales and marketing, loyalty programs, reservation service, technological service, operational se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upra). 5. Admittedly, this Court in Sheraton International Inc. (supra) has decided the issue involved in the present appeals in favour of the Assessee. 6. Though the judgment of this Court has been challenged and is pending adjudication before the Supreme Court, yet there is no stay of the said judgment till date. Consequently, in view of the judgments passed by the Supreme Court in Kunhayammed a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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