Kgl network p ltd v the acit held that payments made for air freight by the assessee company to such airline companies or its different agents are not liable to be taxed in india.
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The assessee company was engaged in the business of total logistic solutions providers general cargo agents etc.
The details of which can be acquired from nearest ai cargo office based on the market.
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Internationally air india has tied up with various foreign airlines and trucking companies.
Air india air transport services limited gsd complex niptc terminal2 sahar mumbai 400099 click to calculate imports charges a export cargo rates effective from 1st august 2012.
Import tariffs are for customers who have registered for the fedex import service only for other customers an export rate based on the origin country will apply on inbound shipments to the destination country.
Air india s cargo operations give you a capacity advantage over a network combined with 58 domestic and 29 international stations.
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The delhi bench of the income tax appellate tribunal itat in the case of m s.