TMI Blog2022 (11) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - ITA 441/2022 - - - Dated:- 10-11-2022 - HON'BLE MR. JUSTICE MANMOHAN AND HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 9(l)(vii) of the Income Tax Act, 1961 (the Act ) or 'Fee for included services as defined under Articles 12(4) (a) of the Indo-US DTAA. 3. He submits that the ITAT has allowed the appeals of the Assessees following the judgement of this Court in Director of Income Tax v. Sheraton International Inc (2009) 178 taxman 84 (Del). He, however, states that the said decision of this C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 and Others vs. State of Kerala and Another, (2000) 6 SCC 359 and Shree Chamundi Mopeds Ltd. Vs. Church of South India Trust Association CSI Cinod Secretariat, Madras (1992) 3 SCC 1, the present appeal is covered by the judgment passed by the le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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