Fees for Freight Logistic Support Service is not Fee for Technical Services: Delhi HC

CIT International Tax- 1 Vs Expeditors International of Washington INC (Delhi High Court) Delhi High Court held that Freight Logistic Support Service provided by appellant are not in the nature of Fee for Technical Services/ Fee for Included Services u/s. 9(1)(vii) of the Income Tax Act and accordingly appeal fails. Facts- The present appeal is preferred by the appellant mainly contesting that whether Freight Logistic Support services provided by the assessee is in the nature of Fee for Technical Services/Fee for Included Services as per Section 9(1)(vii) of the Income Tax Act, 1961 and Articl...