Commissioner Of Income Tax (International Taxation)- 3 v. M/S Sheraton International Llc

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IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 176/2020 & CM AppI. 8929/2020 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) - 3 Appellant versus M/S SHERATON INTERNATIONAL LLC '

Respondent + ^ ITA 177/2020 & CM AddI. 8933/2020 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)- 3 Appellant versus M/S SHERATON INTERNATIONAL LLC Respondent + ITA 178/2020 & CM Appl. 8935/2020 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) - 3 Appellant versus M/S SHERATON INTERNATIONAL LLC Respondent + ITA 202/2020 & CM Appl. 10111/2020 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)- 3 Appellant versus ITA 176/2020 & conn.

Certify that the digital and physical file have been compared and the digital data is as per the physical file and no page is missing.

M/S SHERATON INTERNATIONAL LLCN Respondent Counsel for the Appellant:

Mr. Zoheb Hossain, Standing counsel.

Counsel for the 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 [Court hearing convened via video-conferencing on account of COVID-19] 1.

These are appeals filed by the revenue. Mr. Zoheb Hossain, who appears on behalf of the revenue, says that the questions of law, raised by the revenue, in the captioned appeals, are covered by the judgement of the Division Bench of this Court in the matter of Directorate of Income tax vs. Sheratan International Inc, 2009 SCC Online Del. 4231. 2.

In view of this situation obtaining, these appeals are disposed of in terms of the aforementioned judgement. Pending application(s), if any, shall stand closed.

V RAHV SHAKDHER, J ■j 1 Iai <1 u GH, J ALWANT SI MARCH 5, 2021/nk Click here in check corrigendum, if any ITA 176/2020 & conn.

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