https://www.taxtmi.com/caselaws?id=312336 Identical recurring receipts were held not taxable as fee for technical services, fee for included services, or royalty because earlier coordinate bench decisions in the assessee's own case had already covered the same factual and legal position. The Tribunal found no change in facts or law and no contrary binding precedent from the Revenue. Freight and logistic support receipts, reimbursement of global account management charges, and lease line charges were therefore treated as outside the relevant taxing characterisation, and the additions on these counts were deleted. en-us Tue, 02 May 2023 00:00:00 +0530 Mon, 12 Feb 2024 19:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312336 Identical recurring receipts were held not taxable as fee for technical services, fee for included services, or royalty because earlier coordinate bench decisions in the assessee's own case had already covered the same factual and legal position. The Tribunal found no change in facts or law and no contrary binding precedent from the Revenue. Freight and logistic support receipts, reimbursement of global account management charges, and lease line charges were therefore treated as outside the relevant taxing characterisation, and the additions on these counts were deleted. Case-Laws Income Tax Tue, 02 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312336