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    <title>2014 (11) TMI 432 - ITAT MUMBAI</title>
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    <description>The Tribunal set aside the CIT(A)&#039;s decision and remanded the matter to the Assessing Officer for a fresh examination regarding the taxability of the consideration received by the assessee as &quot;royalty&quot; or &quot;Fee for included services&quot; under the Indo-USA Tax Treaty. The AO was directed to consider the assessee&#039;s arguments and relevant case laws in making a decision in accordance with the law. The appeals by the assessee were allowed for statistical purposes.</description>
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      <description>The Tribunal set aside the CIT(A)&#039;s decision and remanded the matter to the Assessing Officer for a fresh examination regarding the taxability of the consideration received by the assessee as &quot;royalty&quot; or &quot;Fee for included services&quot; under the Indo-USA Tax Treaty. The AO was directed to consider the assessee&#039;s arguments and relevant case laws in making a decision in accordance with the law. The appeals by the assessee were allowed for statistical purposes.</description>
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