Global Forwarding Freight Shared ... vs Principal Commissioner Of Income-Tax ... on 27 October, 2025
IN THE INCOME-TAX APPELLATE TRIBUNAL "D" BENCH,
MUMBAI ... 2109/Mum/2025
A.Y. 2020-21
M/S DHL Global Forwarding Freight Shared Services (India) LLP, Mumbai
2. The grounds of appeal
year 2006, which is engaged in the business of freight
forwarding services, logistics and distribution services. The assessee is wholly held
subsidiary of CCH Robinson ... adjustment on international Rs.6,14,87,286/-
transaction relating to Freight forwarding
income
Downward adjustment with regard to Rs.7,27,51,576/-
Corporate
year 2006, which is engaged in the business of freight
forwarding services, logistics and distribution services. The assessee is wholly held
subsidiary of CCH Robinson ... adjustment on international Rs.6,14,87,286/-
transaction relating to Freight forwarding
income
Downward adjustment with regard to Rs.7,27,51,576/-
Corporate
freight with the airline/carrier/ocean liner as
well as the actual rate with the exporter. The invoice is raised by the
freight forwarder ... appellant is able to recover the freight amount from
the customer or not
Hence, they are Freight Forwarders. It is a known fact in business
lakhs as freight and
Rs. 5,61,000/- is still outstanding which shows that the freight was collected by
the freight forwarder in cash ... freight so this proves that the terms
freight prepaid on the HBL are wrong and manipulated and it shall be freight
collect rather than freight
lakhs as freight and
Rs. 5,61,000/- is still outstanding which shows that the freight was collected by
the freight forwarder in cash ... freight so this proves that the terms
freight prepaid on the HBL are wrong and manipulated and it shall be freight
collect rather than freight
relation to international transactions, i.e. provision and rece ipt of
freight forwarding services, and, further erred in making an upward
adjustment alleging that such ... from, the AEs
in respect of this cargo handling and freight forwarding. In order to undertake
these transactions, the assessee enters into a revenue split
Varun Freight Forwarders vs Commissioner Of ... on 3 June, 2024
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
MUMBAI
REGIONAL BENCH - COURT NO. I
Customs Appeal ... Commissioner of Customs (Import), New
Custom House, Mumbai)
Varun Freight Forwarders .... Appellant
(C.B. No.11/576)
Sushila Bhavan, 1st Floor,
24, Adimarzban Path
Mumbai
transportation
service as an incidental service to the clients; and
(iii) Freight forwarding.
5. The actual amount of freight paid by the appellant ... freight with the
airline/carrier/ocean liner as well as the actual rate
with the exporter. The invoice is raised by the
freight forwarder
Export Declaration and the container tracking
report submitted by the freight forwarder. The relevant portion of the
show cause notice is reproduced below ... Tracking details submitted by M/s
Sarang Maritime Logistics Private Limited, Freight Forwarder
of the importer indicates that the said containers moved from
KARACHI, PAKISTAN
