https://www.taxtmi.com/highlights?id=71342 Income accrued in India - fees for technical service (FTS) - Payment for certification of Diamonds - Mere rendering of services cannot be roped into FTS unless the person utilising the services is able to make use of the technical knowledge etc. Simple rendering of services as in the present case is not sufficient to qualify as FTS. - HC en-us Sat, 05 Aug 2023 10:43:41 +0530 Mon, 07 Aug 2023 14:52:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71342 Income accrued in India - fees for technical service (FTS) - Payment for certification of Diamonds - Mere rendering of services cannot be roped into FTS unless the person utilising the services is able to make use of the technical knowledge etc. Simple rendering of services as in the present case is not sufficient to qualify as FTS. - HC Highlights Income Tax Sat, 05 Aug 2023 10:43:41 +0530 https://www.taxtmi.com/highlights?id=71342