https://www.taxtmi.com/caselaws?id=302242 The Tribunal dismissed the Revenue's appeals and partly allowed the assessee's cross objections. It upheld the classification of standby maintenance charges as business income rather than 'Fee for Technical Services'. The Tribunal directed the apportionment of revenue based on the length of cable in Indian territorial waters for determining income attributable to India. Procedural objections raised by the assessee were rejected. The decision for Assessment Year 2009-10 was applied to Assessment Year 2012-13. en-us Tue, 31 Jul 2018 00:00:00 +0530 Wed, 11 May 2022 20:41:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302242 The Tribunal dismissed the Revenue's appeals and partly allowed the assessee's cross objections. It upheld the classification of standby maintenance charges as business income rather than 'Fee for Technical Services'. The Tribunal directed the apportionment of revenue based on the length of cable in Indian territorial waters for determining income attributable to India. Procedural objections raised by the assessee were rejected. The decision for Assessment Year 2009-10 was applied to Assessment Year 2012-13. Case-Laws Income Tax Tue, 31 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302242