Income from Hotel related services provided to Indian Hotels not Royalty/FIS under Article 12 of India-USA DTAA: ITAT [Read Order]

ITAT - ITAT Delhi - Income Tax - Income from Hotel related services - TAXSCAN

The Income Tax Appellate Tribunal ( ITAT ), Delhi bench ruled that income from the hotel related services provided to Indian hotels is not royalty/Fee including service ( FIS ) under Article 12 of the India USA Double Taxation Avoidance Agreements ( DTAA ). The Appellant Westin Hotel Management a firm incorporated in the…

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