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On-call advisory services provided to Indian customers in trouble-shooting couldn't be treated FTS: ITAT

October 31, 2018[2018] 98 taxmann.com 458 (Delhi - Trib.)

IT/ILT: Where services provided by US based AE to assessee's customers were in nature of on-call advisory services in trouble-shooting and such services were provided remotely and no on-site support services was provided, revenue received by US AE from assessee was not taxable in India

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