ShangriLa International Hotel Management Pte. Ltd. v. ACIT

Case Laws Analysis
REFERRED Starwood Hotels & Resorts Worldwide Inc v ACIT 2022 TaxPub(DT) 4849 (Del-Trib)
REFERRED DIT v. Sheraton International Inc 2009 TaxPub(DT) 1391 (Del-HC)
REFERRED Rotem Company, In Re v. 2005 TaxPub(DT) 1811 (AAR)
REFERRED Deputy CIT v. Boston Consulting Group Pte. Ltd. 2005 TaxPub(DT) 1345 (Mum-Trib)
REFERRED Raymond Limited v. Deputy CIT 2003 TaxPub(DT) 0237 (Mum-Trib)

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The Tax Publishers2023 TaxPub(DT) 1503 (Del-Trib) : (2023) 106 ITR (Trib) 0052 IN THE ITAT DELHI BENCH G.S. PANNU, PRESIDENT & SAKTIJIT DEY, J.M. Shangri-La International Hotel Management Pte. Ltd. v. ACIT ITA Nos. 2254 & 2255/Del/2022 28 February, 2023 Department by: S.K. Agarwal, CA Assessee by: Gangadhar Panda, CIT- DR ORDER *Saktijit Dey, J.M.* Captioned appeals filed by the assessee arise out of final assessment orders passed under section 143(3) read with section 144C(13) of the Income-Tax Act, 1961 pertaining to assessment years 2018-19 and 2019-20. 2. The first common dispute raised in both the appeals relates to addition of marketing receipts, frequent guest program receipts, general advertising, coordination fund contribution and reservation fees etc. as Fee For Technical Services (FTS) under article 12 of the India-Singapore Double Taxation Avoidance Agreement (DTAA) and section 9(1)(vii) of the Act. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2023 TaxPub(DT) 1503 (Del-Trib) : (2023) 106 ITR (Trib) 0052

IN THE ITAT DELHI BENCH

G.S. PANNU, PRESIDENT & SAKTIJIT DEY, J.M.

Shangri-La International Hotel Management Pte. Ltd. v. ACIT

ITA Nos. 2254 & 2255/Del/2022

28 February, 2023

Department by: S.K. Agarwal, CA

Assessee by: Gangadhar Panda, CIT- DR

ORDER

Saktijit Dey, J.M.

Captioned appeals filed by the assessee arise out of final assessment orders passed under section 143(3) read with section 144C(13) of the Income-Tax Act, 1961 pertaining to assessment years 2018-19 and 2019-20.

2. The first common dispute raised in both the appeals relates to addition of marketing receipts, frequent guest program receipts, general advertising, coordination fund contribution and reservation fees etc. as Fee For Technical Services (FTS) under article 12 of the India-Singapore Double Taxation Avoidance Agreement (DTAA) and section 9(1)(vii) of the Act.