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Payment for international freight logistic support services & Global Account Management expenses cannot be treated as technical services fee
Case Law Details
- Case Name
- ACIT Vs Expeditors International of Washington (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All ITAT, ITAT Delhi
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ACIT Vs Expeditors International of Washington (ITAT Delhi)
No payment for international freight logistic support services and Global Account Management (GAM) expenses could be treated as technical services fee
Conclusion: Amount paid for international freight logistic support services and Global Account Management (GAM) expenses by assessee-foreign company to Indian company could not be treated as Technical Services or Fee for Included Services (FIS) and also could not be taxed under section 9(1)(i) as no income had accrued or arised from the business connection abroad in India.
Held: Assesse...
