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

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