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

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