TMI Blog2020 (1) TMI 1484X X X X Extracts X X X X X X X X Extracts X X X X ..... in assessee s favour by the Hon ble Delhi High Court in its group concerns M/s Sheraton International LLC [ 2009 (1) TMI 27 - DELHI HIGH COURT ] - Therefore, following the decision of the Hon ble Delhi High Court, despite the fact that the SLP is pending before the Hon ble Supreme Court, we are dismissing this appeal of Revenue. - I.T.A. No. 5146/DEL/2016 - - - Dated:- 7-1-2020 - MS SUCHITRA KAMBLE AND SHRI PRASHANT MAHARISHI, JJ. Appellant by Shri Satpal Gulati, CIT-D.R. Respondent by Shri Amit Arora, C.A. ORDER SUCHITRA KAMBLE, J. This appeal is filed by the Revenue against the order of the Commissioner of Income Tax [Appeals]-43, New Delhi dated 26.07.2016 for Assessment Year 2013-14. 2. The Grounds of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a. Sales Marketing Fees b. License Fees c. Reservation Fees Charge d. Starwood Preferred Planner Program (SPP) e. Starwood Preferred Guest Program (SPG) The assessee offered the license fee to tax as royalty in its return of income. As regards, the payment received for the services, the same were not offered to tax by the assessee stating that the same do not qualify as FTS in terms of Article 12 of the DTAA between India and USA. The Assessing Officer held that the said amounts were taxable as FTS in terms of Article 12 of the DTAA as well as under the Income Tax Act, 1961. The Assessing Officer further held that the receipts of the assessee on account of SPP/SPG programs are also in the nature of FTS taxable in the h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the said order is confirmed by the Hon ble Delhi High Court. 6. The Ld. DR relied upon the order of the Assessing Officer. 7. We have heard the parties and perused all the relevant materials available on record. The issue in respect of taxability of marketing fee and amounts received under Frequent Flier and Starwood Preferred Guest (FFP/SPG) programs is already decided in assessee s favour by the Hon ble Delhi High Court in its group concerns M/s Sheraton International LLC (supra). Therefore, following the decision of the Hon ble Delhi High Court, despite the fact that the SLP is pending before the Hon ble Supreme Court, we are dismissing this appeal of Revenue. 8. In result, appeal of the Revenue is dismissed. Order pronounc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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