Held that revenue received by assessee, US company, engaged in business of providing hotel related services, for rendering various marketing, advertisement and other services to customers in India, was not taxable as fees for technical services as well as article 12 of India US DTAA but it was business income. Since assessee was not having any PE in India, its business income was not taxable in India. (AY. 2016-17 )
Westin Hotel Management LP v. ACIT (2023) 198 ITD 76 (Delhi) (Trib.)
S. 9(1)(vii) : Income deemed to accrue or arise in India-No permanent establishment in India-Fees for technical services-Providing hotel related services-Marketing, advertisement and other services to customers in India-Not taxable as fees for technical services-DTAA-India-USA [S. 9(1)(i), Art. 12]