Booking fee received from Non-Resident Airlines is Business Income: ITAT Grants Relief to Amadeus IT Group [Read Order]

Booking fee received from Non-Resident Airlines - Booking fee - Booking fee received - Business Income - ITAT Grants Relief to Amadeus IT Group - taxscan

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has granted relief to Amadeus IT Group holding that booking fee received from non-resident airlines was business income. Assessee, Amadeus IT Group SA was a tax resident of Spain. The assessee along with its affiliated companies had developed a fully automated computer information system, which enabled…

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