ORAVEL STAYS LIMITED (FORMERLY KNOWN AS ORAVEL STAYS PRIVATE LIMITED),GURUGRAM vs. DCIT CIRCLE 76(1), NEW DELHI

In the result, both appeals of the assessee are allowed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

TDS under section 194I of the Act. First of all, it is better to understand the business model of the appellant assessee. The appellant assessee has entered into agreements with various hotels, etc. for facilitating booking of hotel rooms, etc. through its e-platform; OYO. As per the said agreement, the hotel conducts its operations in terms of providing lodging

ORAVEL STAYS LIMITED (FORMERLY KNOWN AS ORAVEL STAYS PRIVATE LIMITED),GURUGRAM vs. DCIT CENTRAL CIRCLE 6, NEW DELHI

In the result, both appeals of the assessee are allowed as above