https://www.taxtmi.com/caselaws?id=779683 The HC upheld the ITAT's finding that amounts received for freight/logistic support services do not constitute fees for technical services or fees for included services under domestic law or the India-USA DTAA, and accordingly directed deletion of the tax addition. The court similarly declined to interfere with the ITAT orders in the related appeals, confirming that such receipts are not taxable as FTS/FIS. en-us Mon, 06 Oct 2025 00:00:00 +0530 Fri, 10 Oct 2025 08:44:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779683 The HC upheld the ITAT's finding that amounts received for freight/logistic support services do not constitute fees for technical services or fees for included services under domestic law or the India-USA DTAA, and accordingly directed deletion of the tax addition. The court similarly declined to interfere with the ITAT orders in the related appeals, confirming that such receipts are not taxable as FTS/FIS. Case-Laws Income Tax Mon, 06 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779683