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 e

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