Booking fee collected from non-resident airlines not taxable as royalty

Amadeus IT Group SA Vaish Associates Vs ACIT (ITAT Delhi) ITAT Delhi held that the booking fee received by the assessee from non-resident airlines is taxable as ‘business income’ and not as ‘royalty’ u/s. 9(1)(vi) of the Income Tax Act and Article 13(3) of Indo-Spain DTAA. Facts- Assessee is a tax resident of Spain. The assessee along with its affiliated companies has developed a fully automated computer information system, which enables display and dissemination of information supplied by various airlines, which in turn facilitates, inter alia, reservations, communications, ticketing ...