https://www.taxtmi.com/caselaws?id=304867 The ITAT Delhi AT considered whether freight and logistics support receipts, reimbursement of GAM charges, and lease line reimbursements were taxable as fee for technical services or royalty. Following its own earlier orders on identical facts, it treated the freight, logistics support and GAM receipts as outside managerial, consultancy or technical services under section 9(1)(vii), and held the lease line reimbursement did not assume royalty character. It also applied the earlier treaty-based view that surcharge and education cess cannot be added over an all-inclusive treaty rate. The challenge to initiation of penalty proceedings was found premature. en-us Wed, 05 Jan 2022 00:00:00 +0530 Tue, 01 Nov 2022 20:49:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304867 The ITAT Delhi AT considered whether freight and logistics support receipts, reimbursement of GAM charges, and lease line reimbursements were taxable as fee for technical services or royalty. Following its own earlier orders on identical facts, it treated the freight, logistics support and GAM receipts as outside managerial, consultancy or technical services under section 9(1)(vii), and held the lease line reimbursement did not assume royalty character. It also applied the earlier treaty-based view that surcharge and education cess cannot be added over an all-inclusive treaty rate. The challenge to initiation of penalty proceedings was found premature. Case-Laws Income Tax Wed, 05 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304867