Case Law Details
Case Name : Six Continents Hotels Vs DCIT (ITAT Delhi)
Related Assessment Year : 2022-23
Courts :
All ITAT ITAT Delhi
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Six Continents Hotels Vs DCIT (ITAT Delhi)
ITAT Delhi Deletes ₹25.70 Cr FTS/FIS Additions- Marketing & Reservation Receipts Not FTS: Tribunal Follows Consistency – Travel Agent Commission is Not Technical Service:
Assessee, a tax resident of USA & part of the InterContinental Hotel Group (IHG), had provided marketing, distribution marketing, frequency marketing programme (IHG Rewards) & SCHI facility services to IHG India. It also received travel agent commission from Indian hotels. AO, while framing assessment u/s 143(3) r.w.s. 144C(13) dated 26.11.2024, treated ₹24,07,0...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Author Bio
