Fee for Technical Services (‘FTS’) u/s 9(1)(vii) - Amounts received by the assessee from an Indian group...

Fee for Technical Services (‘FTS’) u/s 9(1)(vii) - Amounts received by the assessee from an Indian group entity - Support services relating to MLN is provided by the assessee - the make available condition has not been satisfied, treated the payments not be in the nature of FTS. - AT .....

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