Payment received from Freight/Logistic Support Service cannot be treated as Royalty under IT Act, 1961
Last updated: 16 December 2022
Court :
ITAT New Delhi
Brief :
The Income Tax Appellate Tribunal, New Delhi ("the Tribunal") in the case of M/s.Expeditors International Washington, Inc. v. ACIT (ITA No. 1464/Del/2022) dated October 31, 2022 held that payment received in India for providing logistics support services cannot be treated as royalty under Section 9(1)(vi) or fees for technical services under section 9(1)(vii) of the Income Tax Act, 1961 ("the IT Act").
Citation :
ITA No. 1464/Del/2022
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Bimal Jain
Published in Income Tax
Views : 293
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