The assessee received reimbursements from Indian hotels towards Travel Agent Commission Programme (TACP) expenses and other miscellaneous expenses. The Tribunal held that the services were actually rendered by independent travel agents to the Indian hotels and not by the assessee. As the assessee itself rendered no technical or managerial services, the reimbursements could not be characterised as Fees for Technical Services under the Act or Fees for Included Services under the India-USA DTAA. Accordingly, the receipts were held not taxable in India. The assessee, a tax resident of the USA and owner of trademarks relating to the InterContinental Hotel Group, received Marketing and Reservation Contribution (MRC) from Indian hotels under franchise agreements. Following its earlier decisions in the assessee’s own case, the Tribunal held that the MRC receipts did not constitute Fees for Technical Services under the Act or Fees for Included Services under Article 12 of the India-USA DTAA. The receipts were therefore not chargeable to tax in India.   (AY. 2017-18, 2018-19).