Payment receive from Freight/Logistic Support Service cannot treat as Royalty U/S 9(1) (Vii) of Income Tax Act & Art 12 DTAA: ITAT deletes Addition [Read Order]

Payment - freight -logistic support service - Royalty - Income Tax Act - ITAT - taxscan

The Delhi bench of Income Tax Appellate Tribunal (ITAT) recently held that the payment received from freight /logistic support service could not be treated as Royalty Under Section 9(1)(Vii) of Income Tax, Act 1961 a and Article 12 of the Double Taxation Avoidance Agreement. Assessee Expeditors International of Washington, is a non-resident corporate entity and…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now

taxscan-loader