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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

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

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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…

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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.

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