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    <title>Court Rules Business Arrangement Not Support Services for Tax Purposes; Assessee&#039;s Conducting Charges Not Taxable as Such.</title>
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    <description>Business Support Service - owner allowed to use its entire infrastructure to the assessee - assessee was manufacturing and doing the business in the name of owner and received huge money as conducting charges - The nature of the transaction would not fall within the meaning of support services for business or commerce - HC</description>
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