https://www.taxtmi.com/caselaws?id=296668 Centralised services fee and receipts from the Frequent Flier and Starwood Preferred Guest programs were considered for taxability as Fees for Technical Services under section 9 of the Income-tax Act and Article 12 of the India-US DTAA. The Tribunal followed the jurisdictional High Court's earlier ruling on similar receipts in group concerns and held that this binding precedent governed the present matter. It noted that pending special leave petitions before the Supreme Court did not displace the High Court decision for the appeal before it. The receipts were therefore not taxable as Fees for Technical Services, and the Revenue's appeal failed. en-us Tue, 07 Jan 2020 00:00:00 +0530 Mon, 02 Aug 2021 09:02:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296668 Centralised services fee and receipts from the Frequent Flier and Starwood Preferred Guest programs were considered for taxability as Fees for Technical Services under section 9 of the Income-tax Act and Article 12 of the India-US DTAA. The Tribunal followed the jurisdictional High Court's earlier ruling on similar receipts in group concerns and held that this binding precedent governed the present matter. It noted that pending special leave petitions before the Supreme Court did not displace the High Court decision for the appeal before it. The receipts were therefore not taxable as Fees for Technical Services, and the Revenue's appeal failed. Case-Laws Income Tax Tue, 07 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296668