2022 (11) TMI 641 - HC - Income Tax
Income deemed to accrue or arise in India - India - USA DTAA - 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 services and training programs/human resources do not constitute ‘Fee for Technical Services’ as defined u/s 9(l)(vii) 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] has decided the issue involved in the present appeal in favour of the Assessee. The counsel for the Revenue has not brought anything on record to distinguish the facts of present case from the facts of Sheraton International Inc. (supra) case.
Also, this Court [2022 (11) TMI 631 - DELHI HIGH COURT] dismissed the appeals of the Revenue arising out of the same common impugned order.
Though the judgment of this Court in Sheraton International Inc. (supra) 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 in Kunhayammed and Others vs. State of Kerala and Another [2000 (7) TMI 67 - SUPREME COURT] and Shree Chamundi Mopeds Ltd. Vs. Church of South India Trust Association CSI Cinod Secretariat, Madras [1992 (4) TMI 183 - SUPREME COURT] the present appeal is covered by the judgment passed by the learned predecessor Division Bench in Sheraton International Inc. (supra). No substantial question of law arises for consideration in the present appeal and the same is dismissed.