https://www.taxtmi.com/caselaws?id=769173 Receipts from centralised marketing, reservation, priority club and holidex services provided to Indian hotels were held not taxable as royalty, fees for technical services, or fees for included services under the Income-tax Act, 1961 and the India-USA DTAA. The Court followed earlier decisions already decided in favour of the assessee and noted that the same position had been consistently accepted in prior assessment years. On that basis, the Revenue's challenge failed and the receipts remained outside taxability under the invoked provisions. en-us Wed, 02 Apr 2025 00:00:00 +0530 Mon, 21 Apr 2025 08:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769173 Receipts from centralised marketing, reservation, priority club and holidex services provided to Indian hotels were held not taxable as royalty, fees for technical services, or fees for included services under the Income-tax Act, 1961 and the India-USA DTAA. The Court followed earlier decisions already decided in favour of the assessee and noted that the same position had been consistently accepted in prior assessment years. On that basis, the Revenue's challenge failed and the receipts remained outside taxability under the invoked provisions. Case-Laws Income Tax Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769173