https://www.taxtmi.com/caselaws?id=313139 The HC concluded that no substantial question of law warranted consideration, affirming the ITAT's decision that the centralized services fee earned by the respondent/assessee was not taxable, based on the precedent set by Director of Income Tax v. Sheraton International Inc. The appeals were closed, with a stipulation that if the appellant/revenue succeeds in the SC against the Sheraton International Inc. judgment, the parties must comply with the SC's final decision. en-us Wed, 05 Apr 2023 00:00:00 +0530 Wed, 27 Mar 2024 18:11:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313139 The HC concluded that no substantial question of law warranted consideration, affirming the ITAT's decision that the centralized services fee earned by the respondent/assessee was not taxable, based on the precedent set by Director of Income Tax v. Sheraton International Inc. The appeals were closed, with a stipulation that if the appellant/revenue succeeds in the SC against the Sheraton International Inc. judgment, the parties must comply with the SC's final decision. Case-Laws Income Tax Wed, 05 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313139