2022 (11) TMI 641

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.... Ruchir Bhatia, Senior Standing Counsel for Revenue with Ms. Mansie Jain, Advocate. Respondent Through: None. J U D G M E N T MANMOHAN, J (Oral): 1. Present Income Tax Appeal has been filed challenging the order dated 29th April, 2022 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 9265/Del./2019 for Assessment Year 2016-17. 2. Learned Counsel for the Appellant states that the....

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....as been preferred against the same, which is pending adjudication before the Supreme Court being CA No. 3094/2010. 4. Admittedly, this Court in Sheraton International Inc. (supra) has decided the issue involved in the present appeal in favour of the Assessee. The counsel for the Revenue has not brought anything on record to distinguish the facts of present case from the facts of Sheraton Internat....