2022 (11) TMI 1492

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...., Sr. Standing Counsel. For the Respondent : Mr. Divyanshu Agrawal, Advocate. JUDGMENT MANMOHAN, J: 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. 2011/Del./2019 for the Assessment Year 2015-16. 2. Learned Counsel for the Appellant states that the ITAT has erred in holding that ....

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....ame, 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 International Inc. (supra) case. 5....