https://www.taxtmi.com/caselaws?id=461653 Reimbursement of marketing fees, frequent flyer programme fees, frequent guest programme fees and reservation fees did not constitute fee for technical services under Article 12(4) of the Indo-Singapore DTAA or section 9(1)(vii) of the Income-tax Act, because earlier Delhi High Court decisions had already held that such reimbursements lacked the requisite technical character. On that binding precedent, no substantial question of law arose in the revenue's appeals, and the disputed receipts were not assessed as fee for technical services. The issue was therefore answered against the revenue and in favour of the assessee. en-us Mon, 18 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 08:33:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461653 Reimbursement of marketing fees, frequent flyer programme fees, frequent guest programme fees and reservation fees did not constitute fee for technical services under Article 12(4) of the Indo-Singapore DTAA or section 9(1)(vii) of the Income-tax Act, because earlier Delhi High Court decisions had already held that such reimbursements lacked the requisite technical character. On that binding precedent, no substantial question of law arose in the revenue's appeals, and the disputed receipts were not assessed as fee for technical services. The issue was therefore answered against the revenue and in favour of the assessee. Case-Laws Income Tax Mon, 18 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461653