https://www.taxtmi.com/caselaws?id=438770 Centralized hotel-support receipts for marketing, reservation, loyalty and technology services were held not to be fees for included services under Article 12(4)(a) or 12(4)(b) of the India-USA DTAA. The services were provided under a distinct commercial arrangement, and the predominant object was advertising, marketing and promotion of the hotel business rather than facilitation of brand or trademark rights. The service fee was not ancillary and subsidiary to royalty, and the make-available condition was not satisfied. The receipts were therefore treated as business income not taxable in India absent a permanent establishment, and the additions were deleted. en-us Wed, 31 May 2023 00:00:00 +0530 Wed, 07 Jun 2023 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438770 Centralized hotel-support receipts for marketing, reservation, loyalty and technology services were held not to be fees for included services under Article 12(4)(a) or 12(4)(b) of the India-USA DTAA. The services were provided under a distinct commercial arrangement, and the predominant object was advertising, marketing and promotion of the hotel business rather than facilitation of brand or trademark rights. The service fee was not ancillary and subsidiary to royalty, and the make-available condition was not satisfied. The receipts were therefore treated as business income not taxable in India absent a permanent establishment, and the additions were deleted. Case-Laws Income Tax Wed, 31 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438770