https://www.taxtmi.com/caselaws?id=399680 The Tribunal upheld the decision of the Dispute Resolution Panel, ruling that the payments received for logistics services by the foreign company were not "fees for technical services" under section 9(1)(vii) of the Income Tax Act. Additionally, the receipts were not deemed to accrue or arise in India under section 9(1)(i) as the services were performed entirely outside India, leading to the dismissal of the revenue's appeal. en-us Wed, 30 Sep 2020 00:00:00 +0530 Fri, 16 Oct 2020 13:36:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399680 The Tribunal upheld the decision of the Dispute Resolution Panel, ruling that the payments received for logistics services by the foreign company were not "fees for technical services" under section 9(1)(vii) of the Income Tax Act. Additionally, the receipts were not deemed to accrue or arise in India under section 9(1)(i) as the services were performed entirely outside India, leading to the dismissal of the revenue's appeal. Case-Laws Income Tax Wed, 30 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399680