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Standby Maintenance Revenues with VSNL Not Taxable as 'Fees for Technical Services' u/s 9(1)(vii) IT Act.

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....Standby maintenance revenues earned under the Construction and Maintenance Agreement (C&MA) from VSNL - whether taxable in India as ‘Fees for Technical Services’ (‘FTS’) under section 9(1)(vii) - Held No - AT....

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