2014 (5) TMI 1209

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....ILLAIYA, AM: This appeal by the Revenue is directed against the order of the Ld. CIT(A)-11, Mumbai dt.28.9.2012 pertaining to A.Y. 2008-09. 2. The sole grievance of the Revenue reads as under: "Whether on the fact and in the circumstance of the case and in law, the Ld. CIT(A) was justified in holding that the receipts on account of transportation fee of Rs. 48,91,349/- is not taxabl....

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....Transportation Services Agreement for providing freight and logistics services to each other. 3.2. On perusal of the Accountant's report in Form 3CEB, the AO noticed that during the year under consideration, the assessee has received Rs. 48,91,349/- as international transportation fee under the Transportation Agreement. The said income was claimed to be not taxable in India under the provisions....

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.... the light of the provisions of Sec. 9(1)(vii) services provided by the assessee were in the nature of managerial, technical or consultancy services. Drawing support from the findings of the Ld. CIT(A) in the case of the assessee for A.Y. 2006-07, wherein a similar transaction was considered, the AO came to the conclusion that the transportation fees are for technical services and therefore, liabl....

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....he AO. 5. Aggrieved by this, the Revenue is before us. At the very outset, the Ld. Counsel for the assessee stated that the issue stands covered in favour of the assessee by the decision of the Tribunal in assessee's own case for A.Y. 2006-07 vide ITA No. 2426/M/2010 dt. 22.2.2012. 6. The Ld. Departmental Representative fairly conceded to this. 7. We have carefully perused the orders of t....