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    <title>2022 (11) TMI 641 - DELHI HIGH COURT</title>
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    <description>HC dismissed the Revenue&#039;s appeal challenging ITAT&#039;s order on &#039;Fee for Technical Services&#039; classification. Relying on precedent from Sheraton International Inc. case, the court found no substantial legal question. The judgment is subject to potential Supreme Court review, maintaining the earlier favorable ruling for the Assessee in interpreting technical service payments under Income Tax Act and Indo-US DTAA.</description>
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