Case Law Details
Case Name : Marriott International Inc C/o. Marriott Hotels India Private Limited Vs DCIT (ITAT Mumbai)
Appeal Number : ITA No. 3232/Mum/2018
Date of Judgement/Order : 06/05/2022
Related Assessment Year : 2006-07
Courts :
All ITAT ITAT Mumbai
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Marriott International Inc Vs DCIT (ITAT Mumbai)
The only issue involved in this appeal is that income of royalty arising out of the above trademark of ‘brand’ Marriott’ is taxable in the hands of the assessee or not. Now, assessee has given a registration certificate dated 21st august, 2006 and covers above assessment years. No doubt, as held by the Hon’ble Delhi High Court in the case of CUB Pty Limited vs. [2016] 71 taxmann.com 315 (Delhi) that since the brand owner not located in India, the
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