Booking Function does not amount to Substantial Business Activity: Delhi HC grants Relief to Travelport L P USA [Read Order]

By Taxscan Team - On October 8, 2022 7:37 pm - 2 mins read

In hearing an appeal by the Commissioner of Income Tax – International Taxation, a Division Bench of the Delhi High Court upheld the order or the Income Tax Appellate Tribunal(ITAT) and Commissioner of Income Tax (Appeals) (CIT(A)) in favour of the assessee, Travelport L P USA that, Performance of Booking does not amount to Substantial…

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THE COMMISSIONER OF INCOME TAX vs TRAVELPORT L.P. USA

CITATION: 2022 TAXSCAN (HC) 731

Topics

assessee CIT(A)Delhi High Court Income Tax Appellate Tribunal (ITAT)Justice Manmeet Pritam Singh Arora Justice Manmohan

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