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]

By Aparna. M - On December 10, 2022 1:08 pm - 2 mins read
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…

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