Marketing and reservation charges are not Royalty or FIS and they are in the nature of business income and since the assessee does not have a PE in India, the same are not taxable in India

Six Continents Hotels Inc. v DCIT ITAT, Mumbai IT (Appeal) Nos. 3618 and 3619 (Mum.) of 2008 Assessment Years: 2003-04 and 2004-05 Decided on: 11 May 2011 Order N.V. Vasudevan, JM 1. ITA No.3619/M/08 is an appeal by the assessee against the order dated 19-3-2008 of CIT(A) XXXI, Mumbai relating to assessment year 2004-05, while ITA No. 3619/M/08 is also an appeal by the assessee against the order dated 24-3-2008 of CIT(A) XXXI, Mumbai relating to assessment year 2003-04. 2. In both these appeals the only issue that arises for consideration is as to whether the marketing and res...