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Hotel Reimbursement of Marketing & Other Fees Not Fee for Technical Services
Case Law Details
- Case Name
- CIT Vs Shangri-La International Hotel Management Pte Ltd. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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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...
