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2022 (12) TMI 245 - AT - Income TaxRoyalty receipt - FTS/ FIS - HELD THAT:- It is engaged in the business of providing hotel related services in several countries around the world. Assessee is group entity of Starwood. In India the assessee has entered into agreements with various Indian hotels for provision of hotel related services interalia worldwide publicity, marketing and advertising services through its system of sales, advertising, promotion, public relations and reservations. During the course of scrutiny assessment proceedings and taking leaf out of the earlier assessment years in respect of the payments received by the assessee for such services - Thus as relying in assessee’s own case [2022 (7) TMI 781 - ITAT DELHI]. we direct the AO to delete the impugned additions. The appeal of the assessee is accordingly allowed.
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