{"id":38452,"date":"2024-01-29T13:45:50","date_gmt":"2024-01-29T08:15:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-it-v-travelport-l-p-usa-2023-294-taxman-165-sc-editorial-cit-it-v-travelport-l-p-usa-2023-153-taxmann-com-175-delhihc\/"},"modified":"2024-01-29T13:45:50","modified_gmt":"2024-01-29T08:15:50","slug":"cit-it-v-travelport-l-p-usa-2023-294-taxman-165-sc-editorial-cit-it-v-travelport-l-p-usa-2023-153-taxmann-com-175-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-it-v-travelport-l-p-usa-2023-294-taxman-165-sc-editorial-cit-it-v-travelport-l-p-usa-2023-153-taxmann-com-175-delhihc\/","title":{"rendered":"CIT (IT) v. Travelport L.P. USA (2023) 294 Taxman 165 (SC) Editorial : CIT (IT) v. Travelport L.P. USA (2023) 153 taxmann.com 175 (Delhi)(HC)"},"content":{"rendered":"<p>Dismissing the SLP of the Revenue the Court held that Information, reservations, transaction processing and related services to airlines, travel agencies and other travel related entities by utilizing a CRS-Major part of business activities took place in USA. Tribunal is justified in holding that 15 per cent of assessee&#8217;s profit was to be attributed to India. Oder of High Court affirmed. Followed, DIT v Travelport L.P. USA (2023) 454 ITR 2899 \/ 149 taxmann.com 470 (SC). (AY. 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Information, reservations, transaction processing and related services to airlines, travel agencies and other travel related entities by utilizing a CRS-Major part of business activities took place in USA-Tribunal is justified in holding that 15 per cent of assessee&#8217;s profit was to be attributed to India-DTAA-India-USA. [Art. 5(4)(a)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-38452","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-a0c","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38452","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=38452"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38452\/revisions"}],"predecessor-version":[{"id":38453,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/38452\/revisions\/38453"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=38452"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=38452"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=38452"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}