HC decision continue to apply despite appeal against the same unless reversed or stayed by SC

CIT, International Taxation Vs Westin Hotel Management LLP (Delhi High Court)

1. Present Income Tax Appeals have been filed challenging the common order dated 29^th April, 2022 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No. 2013/Del./2019 for Assessment Year (‘AY’) 2015-16 and ITA No. 2012/Del./2019 for AY 2015-16.

2. Learned Counsel for the Appellant states that the ITAT has erred in holding that the entire payments received by the Assessee from its Indi

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