2019 (8) TMI 1755

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..... vices amounted to royalty under Article 12 of India US DTAA - HELD THAT:- This question is covered by the ruling of this Court in assessee s case i.e. Director of Income Tax Vs. Sheraton International Inc.[ 2009 (1) TMI 27 - DELHI HIGH COURT] . Decided against the Revenue. - ITA 713/2019 - - - Dated:- 2-8-2019 - Justice S. Muralidhar And Justice Talwant Singh For the Appellant : Mr. Aji .....

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