Receipts from airlines relating to Segments Booked from India through Non-Resident Computer Reservation System Taxable in India as per India-Spain DTAA: ITAT [Read Order]

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The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that receipts from airlines relating to segments booked from India through the non-resident computed reservation system was taxable in India as per the India-Spain Double Taxation Avoidance Agreement (DTAA). Assessee, Amadeus IT Group SA was a tax resident of Spain. The assessee along with…

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