DCIT (IT) -3(2) (2), MUMBAI vs. M/S. MARRIOTT INTERNATIONAL DESIGN & CONSTRUCTION SERVICES, MUMBAI

ITA 2288/MUM/2021Status: DisposedITAT Mumbai22 June 2022AY 2015-167 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the services provided by the assessee were advisory in nature and did not involve making available technical knowledge, experience, or skill to the Indian company. Therefore, the payments were not taxable as fees for included services under the treaty.

What were the facts?

The assessee, M/s Marriott International Design & Construction Services, a US company, received payments for advisory assistance in hotel design and construction. The Assessing Officer treated these payments as taxable fees for included services under the Indo-US DTAA and fees for technical services under the Income Tax Act.

What were the issues?

Whether the payments received by the assessee for design and construction advisory services constitute fees for included services under the Indo-US DTAA and are taxable in India.

Which sections of the Income-tax Act were involved?

Section 9(1)(vii),Section 143(3),Section 144C,Section 195,Section 201(1),Section 201(1A)

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, MUMBAI I BENCH, MUMBAI

Heard together (2 matters)

ITA No. 2288/Mum/2021
CO No. 34/Mum/2022

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Per Pramod Kumar VP

1.

This appeal has also the cross objection on directed aga

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