2023 (5) TMI 1435

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Bhatia, Sr. Standing Counsel with Mr. Keshav Garg, Advocate For the Respondent : Mr. Divyanshu Agrawal with Ms. Pooja Mittal, Advocates. ORDER RAJIV SHAKDHER, J.: (ORAL) CM No. 24354/2023 [Application filed on behalf of the appellant seeking condonation of delay of 45 days in re-filing the appeal] 1. This is an application moved on behalf of the appellant/revenue seeking condon....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arious aspects, such as sales and marketing charges, loyalty programs, reservation charges, technological services, operational services and training programs/human resources. 7. The Tribunal has noted that the issue stands covered by the judgment of the coordinate bench in the case of Director of Income Tax v. Sheraton International Inc (2009) 178 taxman 84 (Del). 7.1 Furthermore, in the re....