https://www.taxtmi.com/caselaws?id=447821 Hotel management and strategic oversight receipts constitute business income, not royalty, where access to know-how, information, skills or software is merely incidental to integrated services and payment is for managing and overseeing hotel operations rather than use of protected treaty-defined rights. The Tribunal's royalty view was set aside. A fixed place permanent establishment arises where premises are effectively at the foreign enterprise's disposal and are used to conduct its business; long-term operational control, personnel deployment and supervisory presence at the hotel supported that finding. The permanent establishment finding was sustained, with profit attribution left for further consideration. en-us Fri, 22 Dec 2023 00:00:00 +0530 Fri, 12 Jul 2024 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447821 Hotel management and strategic oversight receipts constitute business income, not royalty, where access to know-how, information, skills or software is merely incidental to integrated services and payment is for managing and overseeing hotel operations rather than use of protected treaty-defined rights. The Tribunal's royalty view was set aside. A fixed place permanent establishment arises where premises are effectively at the foreign enterprise's disposal and are used to conduct its business; long-term operational control, personnel deployment and supervisory presence at the hotel supported that finding. The permanent establishment finding was sustained, with profit attribution left for further consideration. Case-Laws Income Tax Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447821