Centralised Service income of Startwood Hotel from Indian Customers not FTS: HC

CIT Vs Starwood Hotel And Resorts Worldwide Inc. (Delhi High court) 1. Present Income Tax Appeal has been filed challenging the order dated 29th April, 2022 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No. 2011/Del./2019 for the Assessment Year 2015-16. 2. Learned Counsel for the Appellant states that the ITAT has erred in holding that the entire payments received by the Assessee from its Indian Customers on account of Centralized Services viz. sales and marketing, loyalty programs, reservation service, technological service, operational services and training programs/human ...