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    <title>Data Processing Facility Not Taxable as &#039;Technical Services&#039; u/s 9(1)(vii) of Indian Income Tax Act.</title>
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    <description>Royalty or Fees for Technical Services (FTS) - assessee has only provided a standard facility for data processing without any human intervention - the said payment is not taxable in India as ‘fees for technical services’ in terms of Sec. 9(1)(vii) - AT</description>
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      <description>Royalty or Fees for Technical Services (FTS) - assessee has only provided a standard facility for data processing without any human intervention - the said payment is not taxable in India as ‘fees for technical services’ in terms of Sec. 9(1)(vii) - AT</description>
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