https://www.taxtmi.com/caselaws?id=314551 Receipts described as marketing contribution, Priority Club receipts, reservation contribution and Holidex fees were held not taxable as royalty or fees for included services under the India-USA DTAA and the Income-tax Act, because they were collected for agreed purposes and carried a corresponding obligation rather than constituting unfettered income. The Tribunal followed earlier coordinate bench rulings for prior assessment years and noted that the facts were materially identical. The assessee's claim for short TDS credit was remitted to the Assessing Officer for verification and allowance in accordance with law. en-us Wed, 10 Apr 2024 00:00:00 +0530 Wed, 19 Jun 2024 08:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314551 Receipts described as marketing contribution, Priority Club receipts, reservation contribution and Holidex fees were held not taxable as royalty or fees for included services under the India-USA DTAA and the Income-tax Act, because they were collected for agreed purposes and carried a corresponding obligation rather than constituting unfettered income. The Tribunal followed earlier coordinate bench rulings for prior assessment years and noted that the facts were materially identical. The assessee's claim for short TDS credit was remitted to the Assessing Officer for verification and allowance in accordance with law. Case-Laws Income Tax Wed, 10 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314551