https://www.taxtmi.com/caselaws?id=312418 Receipts from centralized hotel support services were treated as business income because the services were predominantly advertising, marketing, reservation and promotion functions under a separate agreement. The analysis concluded that they did not constitute fees for technical services under section 9(1)(vii) of the Income-tax Act or fees for included services under Article 12 of the India-USA tax treaty, as they were neither ancillary to any royalty-bearing right nor did they satisfy the make available condition. The integrated arrangement could not be split to characterise part of the receipts as royalty or technical services. In the absence of a permanent establishment in India, the receipts were not taxable in India. en-us Fri, 22 Sep 2023 00:00:00 +0530 Thu, 15 Feb 2024 19:50:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312418 Receipts from centralized hotel support services were treated as business income because the services were predominantly advertising, marketing, reservation and promotion functions under a separate agreement. The analysis concluded that they did not constitute fees for technical services under section 9(1)(vii) of the Income-tax Act or fees for included services under Article 12 of the India-USA tax treaty, as they were neither ancillary to any royalty-bearing right nor did they satisfy the make available condition. The integrated arrangement could not be split to characterise part of the receipts as royalty or technical services. In the absence of a permanent establishment in India, the receipts were not taxable in India. Case-Laws Income Tax Fri, 22 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312418