https://www.taxtmi.com/caselaws?id=339293 Income received for use of the Maersk Net system was held not to be fees for technical services. The Court treated the network as a common automated facility used by agents for booking, documentation, cargo tracking and related shipping operations, with each agent paying a proportionate share of cost. Because no specialised, exclusive or individually tailored technical service was rendered, and no profit element in the payment was shown, the receipt was characterised as reimbursement of expenses forming part of the shipping business and not taxable as technical fees. en-us Fri, 17 Feb 2017 00:00:00 +0530 Mon, 05 Jan 2026 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339293 Income received for use of the Maersk Net system was held not to be fees for technical services. The Court treated the network as a common automated facility used by agents for booking, documentation, cargo tracking and related shipping operations, with each agent paying a proportionate share of cost. Because no specialised, exclusive or individually tailored technical service was rendered, and no profit element in the payment was shown, the receipt was characterised as reimbursement of expenses forming part of the shipping business and not taxable as technical fees. Case-Laws Income Tax Fri, 17 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339293