Data Processing Facility Not Taxable as 'Technical Services' u/s 9(1)(vii) of Indian Income Tax Act.

Royalty or Fees for Technical Services (FTS) - assessee has only provided a standard facility for data processing without any human intervention - the said payment is not taxable in India as ‘fees for technical services’ in terms of Sec. 9(1)(vii) - AT .....

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