2022 (11) TMI 641

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....NGH ARORA Appellant Through: Mr. 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. Lear....

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....ot been accepted by the Revenue and an appeal has 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....