Receipts from Indian Hotel Owners towards Centralized Services provided by Westin Hotel Management are not taxable in India as FTS/FIS: ITAT [Read Order]

By Aparna. M - On October 9, 2023 9:00 am - 2 mins read
Receipts from Indian Hotel Owners towards Centralized Services - Receipts from Indian Hotel Owners - Centralized Servic- Westin Hotel Management - FTS - FIS - ITAT - taxscan

The Income Tax Appellate Tribunal (ITAT) Delhi bench held that receipts from Indian Hotel Owners towards the centralized services provided by Westin Hotel Management  are not taxable in India as Fee for Technical Service. Assessee, Westin Hotel Management  is a non-resident Limited Liability Partnership (‘LLP’) incorporated in the United States of America (‘USA’) and is…

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