TaxTMI 
TaxTMI 
2017 (9) TMI 1950
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....sessment year 2010-11on the grounds inter alia that :- " Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in holding that the Centralized services fee received by the appellant for rendering various marketing, advertisement & other services to customers in India, were not taxable as "Fees for Technical Services" ('FTS'), in terms of Section 9 of the Income Tax Act, 1961 as well as Article 12 of the India-US Double Taxation Avoidance Agreement ('DTAA')." 2. Briefly stated the facts necessary for adjudication of the controversy at hand are : M/s. Starwood Hotels & Resorts Worldwide Inc., the assessee, is a company incorporated under laws of United States of America (USA) and resident thereof....
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....ssee is taxable in India both under the provisions of Income-tax as well as Indo-USA, DTAA, and added the same to the total income of the assessee to be taxed u/s 115A of the Act. 4. Assessee carried the matter by way of filing appeal before the ld. CIT (A) who has allowed the appeal. Feeling aggrieved, the Revenue has come up before the Tribunal by way of challenging the impugned order passed by ld. CIT (A). 5. We have heard the ld. Authorized Representatives of the parties to the appeal, gone through the documents relied upon and orders passed by the revenue authorities below in the light of the facts and circumstances of the case. 6. Ld. DR for the revenue relied upon the order of the AO. However, the ld. AR for the assessee relied u....
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....ties, the bringing to tax of the business receipts of the appellant in India, is deleted. Thus, the appellant succeeds in grounds 1 to 4". 8. The issue in controversy has also been set at rest by the Hon'ble Delhi High Court in case cited as Director of Income-tax vs. Sheraton International Inc. - (2009) 313 ITR 267 (Del.) as under:- "Double taxation relief-Agreement between India and USA-Payment for advertising, publicity and sales promotion services-Tribunal found as a final fact finding authority that main services rendered by assessee, a company incorporated and tax resident in USA, to Indian company, was advertisement, publicity and sales promotion keeping in mind their mutual interests and in that context, the use of trademark, tra....