Assessee is engaged in business of logistics and freight forwarding across globe. During relevant assessment year, assessee earned network fees from its Indian associate enterprise (AE).  Assessee did not offer said fees to tax on ground that it did not have any permanent establishment (PE) in India and network fees were business income. Assessing Officer held that network fees were in nature of fees for technical services (FTS) as per explanation 2 to section 9(1)(vii) and is taxable in India. DRP affirmed the order of the AO. On appeal the Tribunal held that  Tribunal in assessee’s own case for earlier assessment years had held that nothing was brought on record to substantiate that any technical know how was made available to Indian AE and thus, network fees received by assessee from its Indian AE. Addition is deleted.  (AY. 2021-22)