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]

computer reservation system - taxscan

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…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1599 + GST for 1 year

Subscribe Now

taxscan-loader