No TDS on Reimbursement of cost to cost management expenses to parent company

Advertisement CIT Vs Expeditors International (India) (P.) Ltd. (Delhi High Court) Assessee-company was engaged in business of supplying chain management, logistics and freight forwarding related to movement of goods and cargo within India or outside by road, rail, air or ship – It involved activities of packing, loading/unloading, trucking, tenderization, customs clearance and other cargo handling functions at both ends, besides moving goods by air or sea, where goods crossed international borders – To undertake these activities, assessee-company had arrangement with its parent...