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    <title>2022 (10) TMI 657 - ITAT MUMBAI</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal, confirming that the management fees were not taxable as Fees for Technical Services under the India-Singapore Double Taxation Avoidance Agreement. The Tribunal directed the Assessing Officer to address pending issues regarding tax rates on interest income and credit for refunds of earlier years. The Tribunal also addressed the levy of interest under Sections 234A and 234B for statistical purposes. The appeal on the levy of surcharge and education cess was dismissed as not pressed. The order was pronounced on 13/10/2022.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeal, confirming that the management fees were not taxable as Fees for Technical Services under the India-Singapore Double Taxation Avoidance Agreement. The Tribunal directed the Assessing Officer to address pending issues regarding tax rates on interest income and credit for refunds of earlier years. The Tribunal also addressed the levy of interest under Sections 234A and 234B for statistical purposes. The appeal on the levy of surcharge and education cess was dismissed as not pressed. The order was pronounced on 13/10/2022.</description>
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