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2023 (9) TMI 554 - DELHI HIGH COURTDetermination of profit attributable to the PE of the Assessee in India - Income from royalty under the head income from Alten Suite - Whether determination of booking fee received by the assessee is taxable as business income and not under the head Royalty? - HELD THAT:- As the proposed questions 2.1 to 2.3 are covered by the decision as titled The Commissioner of Income Tax-International Taxation-1 v. Amadeus IT Group[2023 (5) TMI 1249 - DELHI HIGH COURT] Having regard to the said order, no substantial question of law arises insofar as the aforementioned proposed questions are concerned.
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