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Receipt under Master Franchise Agreement is not royalty or FTS or FIS

Case Law Details

Case Name : Country Inn & Suites By Redisson Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 1001/Del/2022
Date of Judgement/Order : 31/10/2022
Related Assessment Year : 2018-19
Courts : All ITAT ITAT Delhi
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Country Inn & Suites By Redisson Vs ACIT (ITAT Delhi)

ITAT Delhi held that amount received under the Master Franchise Agreement cannot be treated either as royalty or Fee for Technical Services (FTS) or FIS and hence addition deleted.

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Name: POONAM GANDHI
Qualification: CA in Practice
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Location: AHMEDABAD, Gujarat, India
Member Since: 14 Feb 2019 | Total Posts: 5497
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