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‘Back-up services’ don’t make available technical know-how to recipients; no FTS involved

March 1, 2013[2013] 31 taxmann.com 256 (Pune - Trib.)/[2013] 141 ITD 598 (Pune - Trib.)/[2013] 156 TTJ 93 (Pune - Trib.)
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IT/ILT : Where assessee had only provided back-up services and IT support services for solving IT related problems to its Indian subsidiary and services were not made available, payment received for such services could not be taxed in India in view of article 12(3)(g) of Indo-Australia Treaty

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