The assessee is engaged in providing worldwide Marketing and advertising services to Indian hotel owners through worldwide system of sales, advertising, promotion, Public relations, etc. Services are provided from outside India. Assessee does not have any PE in India. Assessee claimed refund of TDS deducted by Indian hotels and claimed income received from Indian Hotels to be exempt as per Section 9(1)(vii) and Article 7 of India-USA DTAA, as the centralized services provided by Sheraton Overseas from outside India cannot be treated as Fees for Included Services under Article 12(4) of India-USA DTAA as it were not technical in nature and further ‘make available’ condition of Article 12 of India-USA DTAA was not satisfied, and, as a natural corollary, the income was held to be business income as per Article 7 of India-USA DTAA, not taxable in India. The Hon’ble ITAT relied on the decision of Hon’ble Delhi High Court  in the case of Sheraton International Inc. (group concern of the assessee) (2009) 313 ITR 267 (Delhi)(HC)  and earlier decision of Delhi ITAT in assessee’s own case upheld by the Delhi High Court. (AY. 2021-22)