Payment for making logistic arrangements are not FTS even if the same require some managerial skill

IN THE ITAT MUMBAI BENCH ‘L’ Yash Raj Films (P.) Ltd. Versus Income-tax Officer (International Taxation) IT APPEAL NOs. 4856 & 4882 (MUM.) OF 2008 and 2113 (mum.) of 2009 [ASSESSMENT YEARs 2005-06 & 2006-07] DECEMBER 20, 2012 ORDER P.M. Jagtap, Accountant Member   Out of these three appeals, two appeals being ITA No. 4856/Mum/2006 and 4882/Mum/2008 are cross appeals for assessment years 2006-07 whereas the third appeal is the appeal filed by the Revenue for assessment year 2005-06. Since some common and interlinked issues are involved in these appeals, t...