Centralised service income not taxable under Article 12(4)(a) of India-USA DTAA as FTS/ FIS

Radisson Hotels International Incorporated Vs ACIT (ITAT Delhi) ITAT Delhi held that the receipts from centralised service income are not taxable as Fees for Technical Services (FTS)/ Fees for included Services (FIS) under Article 12(4)(a) of India-USA DTAA. Facts- The assessees in appeals are non­resident corporate entities incorporated in United States of America (USA) and tax residents of USA. As stated by the Assessing Officer, the assessees are in the business of operating, managing and franchising hotels and resorts in countries across the globe. In pursuance to such activities, the ass...