Commissioner of Income Tax (International Taxation)-3 v. M/S Sheraton International LLC

Delhi High Court · 05 Mar 2021 · 2021:DHC:4505-DB
Rajiv Shakdher; Talwant Singh
ITA 176/2020 & conn.
2021:DHC:4505-DB
tax appeal_dismissed

AI Summary

The Delhi High Court dismissed the revenue's appeals by relying on an earlier Division Bench judgment covering the same legal questions in an income tax dispute involving Sheraton International LLC.

Full Text
Translation output
HIGH COURT OF DELHI
ITA 176/2020& CM AppI.8929/2020
COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-3 Appellant
VERSUS
M/S SHERATONINTERNATIONAL LLC ' Respondent ^ ITA 177/2020&CM AddI.8933/2020
VERSUS
M/S SHERATONINTERNATIONALLLC Respondent
ITA 178/2020&CM Appl.8935/2020
VERSUS
M/S SHERATONINTERNATIONALLLC Respondent
ITA 202/2020& CM Appl.10111/2020
ITA 176/2020 & conn.
VERSUS
Page 1 2021:DHC:4505-DB M/S SHERATON INTERNATIONALLLCN Respondent
Counselforthe Appellant: Mr.Zoheb Hossain,Standing counsel.
Counselforthe respondent: Mr.Divyanshu Agrawal&
Mr.Shailesh Kumar,Advocates.
CORAM:
HON'BLE MR.JUSTICE RAJIV SHAKDHER
HON'BLE MR.JUSTICE TALWANT SINGH
ORDER o/o 05.03.2021 [Courthearing convened via video-conferencingon accountofCOVID-19]
JUDGMENT

1. These are appeals filed by the revenue. Mr. Zoheb Hossain, who appears on behalfofthe revenue,says that the questions oflaw,raised by the revenue,in the captioned appeals, are covered by thejudgement ofthe Division Bench ofthis Courtin the matter ofDirectorate ofIncome tax vs. SheratanInternationalInc,2009 SCC Online Del.4231.

2. In view of this situation obtaining, these appeals are disposed ofin terms ofthe aforementionedjudgement.Pending application(s),ifany,shall stand closed. V RAHV SHAKDHER,J ■j1Iai <1 u GH, J ALWANT SI MARCH 5, 2021 Click here in check corrigendum, ifany