*Income Tax : Booking Fees and Taxation*
The booking fee received by the assessee was held to be taxable as 'business income' and not as 'royalty'.
Citation : *Amadeus IT Group SA v DCIT [2025] GCtR 1316 (ITAT, Delhi)
Scope of Section 9 of Arbitration and Conciliation Act, 1996 Answered in a recent Judgment passed in July 2026 S.9 of Arbitration and Concil...
No comments:
Post a Comment