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of ITAT adjudicated a tax treaty dispute involving income classification under Article 12(4) of India-US tax treaty. The tribunal determined that gross receipts from Indian customers did not qualify as Fees for Included Services (FIS). Applying consistent judicial precedent from prior rulings and jurisdictional High Court decisions, the tribunal held that the receipts do not meet the technical services fee criteria. Consequently, the appellate tribunal allowed the assessee's appeal, effectively exempting the income from specific treaty-based taxation provisions.
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