The Commissioner Of Income Tax (International Taxation)-3 v. M/S Starwood Hotels & Resorts Worldwide Inc.

$~35 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 467/2018 & CM APPLN 15049/2018 THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-3 ..... Appellant Through Mr.Ruchir Bhatia, Advocate.

versus M/S STARWOOD HOTELS & RESORTS WORLDWIDE INC.

..... Respondent Through Mr.Piyush Kaushik, Advocate.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA

O R D E R

% 18.04.2018 The question of law urged is - "whether the customer royalty programmes, provided by the assessee to its client and customers, amounted to fees for technical services amounted to royalty under Article 12 of India - US DTAA.

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)178 Taxman 84 (Delhi).

Consequently no question of law arises.

Appeal dismissed.

S. RAVINDRA BHAT, J A. K. CHAWLA, J APRIL 18, 2018/ndn