Freight/ logistic support service is not FTS/ FIS and hence not taxable in India

Expeditors International of Washington Vs ACIT (ITAT Delhi) ITAT Delhi held that the amount received by the assessee from freight/logistic support services cannot be treated as FTS/FIS either under section 9(1)(vii) of the Income Tax Act or under tax treaty provisions and hence the same is not taxable in India. Facts- Assessee is a non-resident corporate entity incorporated in United States of America and its headquarter is at Washington. The assessee is primarily engaged in the business of providing global logistic services worldwide. The assessee carries out operations in various segments, s...