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2021 (9) TMI 498 - AT - Income TaxIncome accrued in India - "Fee for Technical Services" (FTS) within the meaning and scope of section 9 of the Income Tax Act, 1961 as well as Article 12 of the India-US Double Taxation Avoidance Agreement (DTAA)." - PE in India or not - receipts of the assessee from various activities of hotel management ranging inter alia from ticketing, reservation, marketing, advertising, operation, administration, catering, network support services, Starwood Portal Services, imparting of skill sets through trainings etc. - HELD THAT:- Revenue does not dispute the facts of the present assessment year is different that the facts discussed in assessee's own case by the Hon'ble High Court as well as by the Tribunal in A.Y. 2013-14 [2019 (11) TMI 1675 - ITAT DELHI] wherein took the view that the payments for advertising, publicity and the sales promotion services rendered by the assessee, a company incorporated and tax resident in USA to Indian company, was advisement, publicity and sales promotion keeping in mind the mutual interests and in the context, the use of trademark, trade name etc. and other enumerated services referred to in the agreement with the assessee were incidental to main services and, therefore, the payments received were neither in the nature of royalty under section 9(1)(vi) of the Act, Explanation 2, nor in the nature of 'Fee for Technical Services' (FTS) under section 9(1)(vii) of the Act, Explanation 2, but business income and assessee not having any PE in India such business income was not taxable in India - Decided in favour of assessee.
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