international Hotel Licensing Company S.A.R.L. Vs. Dit (international Taxation) Mumbai

Decided On : Nov-27-2006

Court : Authority for Advance Rulings

LAW: section 245Q(1, Section 9(1)(vii, Section 9(1)(vii, Section 9(1)(i, Article-III, Article-V of the, Section 9(1)(vii, section 9(1)(i, Article – I, Section 1.01, section 195, Section 5 of the Act, section 4 of the Act, Section 5 of the Act, Section 9, Section 9, Section 9(1)(i, Section 42(1, 9 94, ITR 85, section 42, section 4, section 42(1, the Income Tax Act, section 42, section 42, the Annexure-II, Section 9(1)(i, Section 9(1)(i, Section 9(1)(i, section 9(1)(vii, section 9(1)(vii

PERSON: Syed Shah Mohammed, Nishith Desai, T.N. Chopra, Air Sahara, Tejaji Farasram, Desai, Chopra, Para 1.01, Marriott Rewards Program, Courtyard Hotels, Marriott Rewards, Desai, Tejaji Farasram Kharawalla Ltd., Danfoss Singapore, Desai, Chopra, Desai

ORG: SARL, International Hotel Licensing Company Investments SARL, Marriott, Marriott, Unitech Hospitality Ltd., Owner, International Marketing Program Participation Agreement, IMPPA, inter alia, IMPPA, IMPPA, the Marriott Rewards Program, Marriotts, Marriott Rewards Program, Authority, the International Hotel Licensing Company S.A.R.L., the Indian Hotel Owner, IMPPA, Renaissance Hotels, Marriott International Inc., the Marriott International Inc., Marriott, FTS, FTS, FTS, IMPPA, FTS, IMPPA, Grand Duchy of Luxembourg, International, IMPPA, Marriott Rewards Program, Marriott Group, IMPPA, the Honble Supreme Court, R.D. Aggarwal, IMPPA, ITR, ITR, FTS, Dunlop Rubber Co. Ltd., FTS, IMPPA, Jet Airways, Renaissance, –, FTS, SC, the Delhi High Court, Industrial Engineering Projects Pvt, the Honble Supreme Court, CIT, IMPPA, IMPPA, IMPPA, Courtyard System, IMPPA, IMPPA, inter alia, Hotel, International, Courtyard System, IMPPA, IMPPA, inter alia, ‘International Advertising, Marketing, Promotion, Courtyard System, the Courtyard System, Hotel, Courtyard Hotel, Courtyard Hotels, Courtyard International Hotels, Affiliates, Hotel, Hotels, the Courtyard System, Hotel, Special Services and Programs, the Effective Date, Special Services and Programs, the Marriott Rewards Program, Affiliates, Owner, Special Services and Programs, International, the Statement of Revenues, Courtyard International Hotels, the System Marketing Fund, the Courtyard International Hotel System, Courtyard International Hotels, the Courtyard International Hotel System, Marriott hotels, Dunlop Rubber Co. Ltd., Marriott hotels, Authority, the Government of United Kingdom, Decta, Overseas and Development Administration, the British Government, DECTA, Authority, DECTA, the British Government, the Indian Government, CIT v/s Industrial Engineering Projects Pvt. Ltd., Appellate Tribunal, the , the High Court, the Honble Supreme Court, CIT, Tribunal, Dunlop Rubber Co. Ltd., DECTA, the Authority in Danfoss Industries Ltd., Authority, Authority, Danfoss Industries P. Ltd., Timken India Ltd., Honble Supreme Court, R.D. Aggarwal, Co, the Honble Supreme Court, R.D. Aggarwal, the Honble Supreme Court, CIT, Tata Chemicals Ltd9, the Bombay High Court, The High Court, Tribunal, M/s Lichema, The Honble Court, the Honble Supreme Court, Carborandum Co., The Honble Supreme Court, ITR, the High Court, Authority, ITR, Sutron Corporation, ITR, Speciality Magazines Private Ltd, Honeywell Technologies, Authority, the Honble Supreme Court, R.D. Aggarwal and Co., Anglo-French Textile Company Limited11, IMPPA, IMPPA, the  12, TTJ, Asia Satellite Telecommunications Ltd., Jet Airways, Air Sahara, T.V., IMPPA, Authority, IMPPA, IMPPA, under:-Â, FTS, FTS, FTS, FTS, ITR, IMPPA, FTS, IMPPA, the International Hotel Licensing Company SARL, Indian Hotel, Court of the Authority

DATE: 1961, 2005, annual, annual, 10th4 January, 2006, 8 1, 1965, 1526 1.03, the end of the year, 3 5, 25 years, 1014, 95, 20 days, any previous year, such year, such year, such year, 1922, the previous year, 1977, 1961, the accounting year, 1922, 25 years, 10 years, 2003, this 27th day, 2006

GPE: Luxembourg, Noida, India, India, Marriott, Marriott, Marriott, India, India, India, India, India, Marriott, Marriott, Marriott, India, India, Marriott, India, India, the Republic of India, India, India, Marriott, DECTA2, India, India, India, India, India, India, India, Marriott, India, India, India, India, India, India, India, Delhi, Marriott, India, India, the United States, Canada, the United States, Canada, India, India, India, Marriott, Delhi, India, Delhi, U.K., India, Delhi, Singapore, IMPPAÂ, Marriott, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, Bombay City, India, West Germany, India, India, India, India, India, India, India, India, India, India, India, India, India, India, Marriott, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India

CARDINAL: #, 6.9.2005, 1.04(b, 2, 9(1)(vii, 9(1)(i, 2, two, 1, 6.9.2005, 3.01, 6.9.2005, 5.18, 6.9.2005, 3, 4, 1.04, 142, 493 3 237, 190, 2, 1.04, 6., 4 202, 5, 1968, 67, 3.4%Â, one, 1.02, 1.02, one, one, 45, 1, 2400, 21 million, 8., 3, 7 268, 1, 5, two, 8 273, 67, 4, 2, 7, 9, 1, 24, 2, 1, 2, 2, 1, two, 26, 1, 3, 1, 11 23, 1, 3, 268, 9, 268, 156, 274, 310, 1, 78, 2, 1, 2, 13 251

NORP: Marriott, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, English, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, American, Indian, American, American, Indian, American, Indian, Indian, FTS, Indian

PERCENT: 1.5%, 3.4%, 1.5% and, 3.4%, 1.5%, 1.5%, 3.4%, 1.5%, 1.5%, 3.4%, 1.5%, 3.4%

WORK_OF_ART: Applicant, The New Shorter, Special Services and Programs

ORDINAL: First, third, first, first, second, third

PRODUCT: Article-VI, 101

LOC: Europe

FAC: Sections 5

TIME: 9 of the Act

MONEY: 5 per cent