Tax alert: Access to CRS located outside India by Indian travel agents does not constitute PE has been saved
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Tax alert: Access to CRS located outside India by Indian travel agents does not constitute PE
14 March 2024
The Delhi Bench of the Income-tax Appellate Tribunal has rendered its decision that access to computer reservation system (CRS) located outside India, granted by the taxpayer to travel agents in India, does not constitute fixed place permanent establishment (PE) or dependent agent PE
in India.