Payments for Employee Training During Product Delivery Not Taxable Under Article 12(5)(a); Not Classified as FTS.

In terms of Article 12(5)(a) of the treaty, payment received by the assessee for the training required for the employees of the Gail at the time of delivery of the product to acquaint them with the operation of the equipment does not amount to FTS and cannot be brought to tax - AT .....

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