*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)
Interpreting a Contract and the Principles of Law "It is of course true that the fact that a contract may appear to be unduly favourabl...
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