Commission Earned by Overseas Online Platforms Not Taxable: ITAT Delhi Booking.com B.V. v. ACIT (International Taxation) (ITA No. 2033/Del/2025) Facts: 1. The assessee, Booking.com B.V., is a tax resident of the Netherlands and operates an online accommodation booking platform, hosted entirely outside India. 2. Indian hotels and accommodations list their rooms on the platform…
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