Blog Categories
All Posts
Accounting Standard 12
CBDT 1
Chartered Accountant 1
Chartered Engineer 1
Greetings 1
Income Tax Act 2025 0
Labour Law 2
MCA Notification 1
MSME 1
NGO- Trust & Society 0
PLACEMENT 1
Press Information Bureau, Government of India (PIB) 2
RBI & Banks 1
RERA 0
RTI 1
STUDENT ICAI 1
Virtual Webinar 5
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Director of Income Tax, New Delhi vs. Sheraton International Inc. — High Court of Delhi Judgement on the Taxability of Composite Fees as Business Profits vs. Royalty and Fees for Included Services under the Indo-USA Double Taxation Avoidance Agreement (DTAA)
Facts of the Case
The
Assessee: Sheraton International Inc. is a
company incorporated in the USA and a non-resident under Indian tax laws,
specializing in providing global hospitality and hotel-relate...
Director of Income Tax, New Delhi vs. Sheraton International Inc.: Whether Composite Fees Received by a Non-Resident for Global Marketing, Publicity, and Centralized Reservation Services Constitute Taxable Royalty/Fees for Included Services or Exempt Business Profits under the Indo-USA DTAA in the Absence of a Permanent Establishment
Facts of the Case
The assessee, Sheraton International Inc., is a company
incorporated in the USA and qualifies as a non-resident under Indian tax
laws. It specializes in providing comprehensive hospitality...
Director of Income Tax, New Delhi vs. Sheraton International Inc.
Facts of the Case
Assessee
Status: The assessee, Sheraton
International Inc., is a non-resident company incorporated under the laws
of the USA, specializing in providing comprehensive hotel-related
...
Director of Income Tax, New Delhi vs. M/s Sheraton International Inc.: Taxability of Integrated Global Marketing, Advertisement, and Reservation Services Under India-USA DTAA—Whether Receipts Constitute Business Profits in Absence of PE or Taxable as Royalty / Fee for Included Services (FIS) Under Section 9(1) of Income Tax Act, 1961
Facts of the Case
Assessee
Status: The assessee, Sheraton
International Inc., is a company incorporated in the USA and a
non-resident under Indian tax laws. It is engaged in providing worldwide
...
Commissioner of Income Tax v. Assessee (Name Not Available in Extract) – Appeal Dismissed Due to Low Tax Effect Under CBDT Instruction No. 5/2008 [Delhi High Court]
Facts
of the CaseThe Revenue preferred appeals
before the Delhi High Court under the Income-tax Act, 1961. The matters related
to different assessment years. At the stage of admission, the Court examined
the maintain...
Director of Income Tax, New Delhi vs. M/s Sheraton International Inc.: Whether Composite Fees Received by a Non-Resident Foreign Entity for Global Hotel Marketing, Publicity, and Centralized Reservation Network Services Are Taxable as Royalties/Fees for Included Services or Exempt as Business Profits under Section 9 of the Income Tax Act, 1961 and Articles 7 & 12 of the Indo-US DTAA in the Absence of a Permanent Establishment in India
Facts of the Case
The
Assessee (Sheraton International Inc.) is a company incorporated in the
USA and qualifies as a non-resident under Indian tax laws. It provides
specialized marketing, publicity, a...
Commissioner of Income Tax vs Assessee – Delhi High Court Dismisses Revenue Appeal Due to Low Tax Effect Under CBDT Instruction No. 5/2008 | ITA No. 681/2009
Facts of the
CaseThe Revenue preferred an appeal before the Delhi
High Court under Section 260A of the Income-tax Act, 1961. The matter came up
along with several connected appeals. The Court examined the maintainabil...
Commissioner of Income Tax v. [Name of Assessee Not Available in Uploaded Order] – Delhi High Court Dismisses Revenue Appeals Due to Low Tax Effect under CBDT Instruction No. 5/2008 (ITA No. 332/2009 and Connected Matters)
Facts
of the CaseThe matter concerned a batch of
Income Tax Appeals, including ITA No. 430/2009, ITA No. 680/2009, ITA No.
681/2009, ITA No. 328/2009 and ITA No. 332/2009. The Revenue preferred the
appeals befo...
Commissioner of Income Tax, Delhi (Central)-I vs. Assessee/Petitioner – Demand Notice Cannot Be Enforced Until Appeal Effect Orders Are Passed | Delhi High Court
Facts of the
Case
The Income Tax Department issued a demand notice dated 15 January
2009.
The notice sought recovery of tax demands for Assessment Years
1989-90 to 2004-05.
The petitioner had already p...
Meena Chaudhary vs Income Tax Authorities & Others | Delhi High Court Directs Action Against Company for Failure to Deposit TDS Deducted from Rent| under section Section 148
Facts of the
CaseThe petitioner, Ms. Meena Chaudhary, had let out
the third floor of premises known as Vikas Tower, Delhi-110085, measuring
approximately 2900 sq. ft., to M/s Bitcom Services Pvt. Ltd. through its
Dir...