Hotel Services Fee Not Taxable as Technical Fees: Delhi HC

CIT Vs Westin Hotel Management LP (Delhi High Court) Delhi High Court has dismissed an appeal filed by the income tax authorities, affirming that payments received by Westin Hotel Management LP from its Indian customers for a range of centralised services are not taxable as ‘Fee for Technical Services’ under the Income Tax Act, 1961, or ‘Fee for Included Services’ under the Indo-US Double Taxation Avoidance Agreement (DTAA). The court’s decision, delivered on 10 April 2024, largely hinged on its own previous judgment in a similar case involving another internation...