https://www.taxtmi.com/caselaws?id=425226 Centralized hotel management service receipts under a separate arrangement were examined against royalty paid under distinct licence agreements for trade name or trademark use. The services comprised marketing, publicity, reservations, loyalty programmes, training and allied functions, and were held to be predominantly advertising, marketing and sales promotion rather than technical services. They did not satisfy the make available condition under Article 12(4)(b) of the India-US treaty, and they were not ancillary and subsidiary to the royalty-bearing rights under Article 12(4)(a) because the agreements were separate and the treaty memorandum factors were not met. The receipts were therefore business income and, absent a permanent establishment, not taxable in India. en-us Fri, 29 Apr 2022 00:00:00 +0530 Fri, 02 Dec 2022 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425226 Centralized hotel management service receipts under a separate arrangement were examined against royalty paid under distinct licence agreements for trade name or trademark use. The services comprised marketing, publicity, reservations, loyalty programmes, training and allied functions, and were held to be predominantly advertising, marketing and sales promotion rather than technical services. They did not satisfy the make available condition under Article 12(4)(b) of the India-US treaty, and they were not ancillary and subsidiary to the royalty-bearing rights under Article 12(4)(a) because the agreements were separate and the treaty memorandum factors were not met. The receipts were therefore business income and, absent a permanent establishment, not taxable in India. Case-Laws Income Tax Fri, 29 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425226