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ITAT Delhi Deletes ₹25.70 Cr FTS/FIS Additions- Marketing & Reservation Receipts Not FTS
Case Law Details
- Case Name
- Six Continents Hotels Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Delhi
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Six Continents Hotels Vs DCIT (ITAT Delhi)
ITAT Delhi Deletes ₹25.70 Cr FTS/FIS Additions- Marketing & Reservation Receipts Not FTS: Tribunal Follows Consistency – Travel Agent Commission is Not Technical Service:
Assessee, a tax resident of USA & part of the InterContinental Hotel Group (IHG), had provided marketing, distribution marketing, frequency marketing programme (IHG Rewards) & SCHI facility services to IHG India. It also received travel agent commission from Indian hotels. AO, while framing assessment u/s 143(3) r.w.s. 144C(13) dated 26.11.2024, treated ₹24,07,0...
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