https://www.taxtmi.com/highlights?id=58606 Income accruing or arising in India u/s 9(1)(i) - amount received by the assessee from Tata Communications Ltd. (“TCL”) as Standby Maintenance Charges - the Standby Maintenance Charges received by the assessee from TCL could not be assessed as FTS and was its ‘business income’ that was taxable only to the extent of its reference to the “business connection” in India - AT en-us Fri, 02 Jul 2021 13:55:32 +0530 Fri, 02 Jul 2021 13:55:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58606 Income accruing or arising in India u/s 9(1)(i) - amount received by the assessee from Tata Communications Ltd. (“TCL”) as Standby Maintenance Charges - the Standby Maintenance Charges received by the assessee from TCL could not be assessed as FTS and was its ‘business income’ that was taxable only to the extent of its reference to the “business connection” in India - AT Highlights Income Tax Fri, 02 Jul 2021 13:55:32 +0530 https://www.taxtmi.com/highlights?id=58606