The New Delhi Bench of Authority of Advance Rulings in the application made by FRS Hotel Group (Lux) S.a.r.l. (Now FRHI Hotels & Resorts S.a.r.l.) held that payments received by the applicant from the Indian hotel owner for provision of Global Reservation Services (GRS) would be chargeable to tax in India under section 9(1)(i) read […]
The post Payments received from Indian Hotel Owner for provision of GRS is Business Income: AAR [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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