The assessee, a non-resident company and a tax resident of the USA, received payments from its Indian affiliate towards centralized marketing and reservation services relating to hotel operations. Pursuant to a change in business model from April 2019, the Indian entity assumed a greater entrepreneurial role and entered into agreements with the assessee for support in marketing and reservation services. The Assessing Officer held that the amounts received towards marketing contribution and reservation fees were taxable as royalty/fees for technical services under section 9(1)(vii) and alternatively as fees for included services under Article 12(4)(a) and (b) of the India-USA DTAA. The Dispute Resolution Panel upheld the view of the Assessing Officer holding that the receipts were connected with the grant of licence of the brand and that the change in business model did not alter the character of the receipts. The Tribunal, following its orders in earlier years, held that the payments were for centralized services and did not “make available” any technical knowledge, experience, skill, know-how or processes to the Indian entity and therefore could not be taxed as fees for technical services or fees for included services under the Act or the DTAA. On appeal by the Revenue, the High Court affirmed the Tribunal’s view and held that the payments received for centralized marketing and reservation services could not be construed as fees for technical services under section 9(1)(vii) or as fees for included services under Article 12(4)(a) of the India-USA DTAA. Accordingly, the appeal of the Revenue was dismissed.