Taxable Income in India or not - Royalty receipt - PE in India ...

February 12, 2024

Case Laws Income Tax AT

Taxable Income in India or not - Royalty receipt - PE in India or not? - amount received towards Marketing Contribution, Priority Club receipts, Reservation Contribution, and Holidex Fee - Following the precedent, the ITAT held that, the receipt is not taxable as a Royalty or Fees for Technical Services and therefore is not taxable in the hands of the assessee in the absence of any PE in India.

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Taxable Income in India or not - Royalty receipt - PE in India ...

February 12, 2024

Case Laws Income Tax AT

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