Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeDirect TaxBooking.com’s Commission Income Not Taxable in India in Absence of PE :...

Booking.com’s Commission Income Not Taxable in India in Absence of PE : ITAT

Direct Tax

Published on

By Mariya Paliwala
Booking.com’s Commission Income Not Taxable in India in Absence of Permanent Establishment: ITAT

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that commission income earned by Booking.com B.V., a Netherlands-based online accommodation booking platform, is not taxable in India in the absence of a Permanent Establishment (PE) in the country. The bench of Vimal Kumar (Judicial Member) and M Balaganesh (Accountant Member) allowed the…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Supreme Court

War Injury Pension Can’t Be Denied By Excluding Operation Rakshak Without Clear Policy Basis: Supreme Court

The Supreme Court has upheld the grant of war injury pension to a former...
Columns

Scrap Dealers Can No More Claim RCM Registration Exemption From 1 November, 2026

The Central Government has widened the exclusion from the special GST registration exemption available...
Company & PMLA

Participation in Corporate Debtor’s Policy-Making Can Bar Creditors From CoC: Supreme Court

The Supreme Court has upheld the exclusion of a debenture holder, its trustee and...
Supreme Court

Multiple Life Sentences Can’t Run Consecutively; Remission in One Doesn’t Extend to Another: Supreme Court

The Supreme Court has reiterated that multiple sentences of life imprisonment imposed for different...

More like this

Supreme Court

War Injury Pension Can’t Be Denied By Excluding Operation Rakshak Without Clear Policy Basis: Supreme Court

The Supreme Court has upheld the grant of war injury pension to a former...
Columns

Scrap Dealers Can No More Claim RCM Registration Exemption From 1 November, 2026

The Central Government has widened the exclusion from the special GST registration exemption available...
Company & PMLA

Participation in Corporate Debtor’s Policy-Making Can Bar Creditors From CoC: Supreme Court

The Supreme Court has upheld the exclusion of a debenture holder, its trustee and...