Booking.com B.V. vs. ACIT, Circle -1(1)(2) International Taxation
Parties Involved
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. The assessee argued that it does not have a PE in India and its income is not taxable here.…
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.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
5 precedents cited in this judgement.
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