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    <title>2012 (4) TMI 280 - ITAT DELHI</title>
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    <description>The Tribunal held that the income from services provided by the non-resident company should be assessed under section 115A as Fee for Technical Services (FTS) and not under section 44BB. The Tribunal directed the Assessing Officer to allow credit for taxes deducted at source and to re-examine the levy of interest under section 234B. The appeal by the company was partly allowed.</description>
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      <description>The Tribunal held that the income from services provided by the non-resident company should be assessed under section 115A as Fee for Technical Services (FTS) and not under section 44BB. The Tribunal directed the Assessing Officer to allow credit for taxes deducted at source and to re-examine the levy of interest under section 234B. The appeal by the company was partly allowed.</description>
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