Booking.com B.V. vs. ACIT, Circle -1(1)(2) International Taxation
Case No: ITA No.2033/Del/2025
Court: Income Tax Appellate Tribunal
Bench: D Bench, Delhi
Date: 2/6/2026
Parties Involved
appellantBooking.com B.V.
respondentACIT, Circle -1(1)(2) International Taxation
Facts Summary
The assessee, Booking.com B.V., a Netherlands-based company, operates a digital platform for online accommodation reservations hosted on servers outside India. It acts as an intermediary between bookers and accommodations, earning commission from accommodations based on a pre-agreed percentage of the booking value. The assessing officer alleged that the assessee has a Permanent Establishment (PE) in India in the form of dependent agents and accommodations, and thus its income is taxable in India…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessee constitutes a Permanent Establishment (PE) in India.
- 2. Whether the assessee's income is taxable in India.
Precedents Relied Upon
5 precedents cited in this judgement.