2023 (4) TMI 1310

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.... GANJU For the Appellant : Mr Ruchir Bhatia, Sr Standing Counsel with Ms Priya Sarkar, Jr Standing Counsel. For the Respondent : Mr Divyanshu Agrawal, Ms Pooja Mittal and Mr Vaibhav Niti, Advs. ORDER [Physical Hearing/Hybrid Hearing (as per request)] CM No.16018/2023 in ITA 197/2023 CM No.16032/2023 in ITA 200/2023 1. Allowed, subject to just exceptions. ITA 197/2023 ITA....

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.... Sheraton International Inc (2009) 178 taxmann 84 (Del). 5. Furthermore, in the respondent/assessee's case for other AYs, the coordinate bench has followed the same approach i.e., accepted the ratio of the judgment in Sheraton International Inc. 6. In view of the above, according to us, no substantial question of law arises for our consideration. 6.1 Accordingly, the above-captioned appea....