Hotel Reimbursement of Marketing & Other Fees Not Fee for Technical Services

CIT Vs Shangri-La International Hotel Management Pte Ltd. (Delhi High Court) Delhi High Court has dismissed appeals filed by the Commissioner of Income Tax (CIT) against Shangri-La International Hotel Management Pte Ltd., pertaining to Assessment Years 2018-19 and 2019-20. The court upheld the Income Tax Appellate Tribunal’s (Tribunal) order, which ruled that reimbursements received by the hotel management company for marketing fees, frequent flyer programmes, frequent guest programmes, and reservation fees should not be categorized as “fees for technical services.” The appea...