2023 (5) TMI 1313

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....h Gupta, Advocate. For the Respondent : Mr Divyanshu Agrawal with Ms Pooja Mittal and Mr Vaibhav Niti, Advs. ORDER [Physical Hearing/Hybrid Hearing (as per request)] CM Appl.27008/2023 1. This is application filed on behalf of the appellant seeking condonation of delay in re-filing the appeal. 2. According to the appellant/revenue, the period of delay involved is 300 days. 3. Mr Divyan....

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....held that centralized services fee earned by the respondent/assessee is not taxable. The fee concerns various aspects, such as sales and marketing, loyalty programs, reservation service, technological service, operational service and training programs/human resources. 10. The Tribunal has noted, that the issue stands covered by the judgment of the coordinate bench in the case of Director of Incom....