TMI Blog2023 (4) TMI 1310X X X X Extracts X X X X X X X X Extracts X X X X ..... s, such as sales and marketing, loyalty programs, reservation service, technological service, operational service and training programs/human resources - HELD THAT:- Tribunal has noted, that the issue stands covered by the judgment of the coordinate bench in the case of Sheraton International Inc. [ 2009 (1) TMI 27 - DELHI HIGH COURT] As in the assessee s case for other AYs, the coordinate bench h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6018/2023 in ITA 197/2023 CM No.16032/2023 in ITA 200/2023 1. Allowed, subject to just exceptions. ITA 197/2023 ITA 200/2023 2. The above-captioned appeals concern Assessment Year (AY) 2014-15 [ITA No.197/2023] and AY 2015-16 [ITA No.200/2023]. 3. The challenge in these appeals is laid to the common order dated 23.09.2022 passed by the Income Tax Appellate Tribunal [in short, Tribunal ]. The impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tial question of law arises for our consideration. 6.1 Accordingly, the above-captioned appeals are closed. 7. In view of the fact, that the appellant/revenue has preferred an appeal qua the judgment rendered by the Division Bench of this Court in Sheraton International Inc., it is made clear, that if the appellant/revenue were to succeed in the said matter, parties will abide by the final decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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