2020 (1) TMI 573

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.... decided vide order dated 24/10/2018. The findings in paragraph No.9 of the order reads as under: "As the facts and circumstances during the year under consideration are same, respectfully following the order of the Tribunal in assessee‟s own case, we do not find any merit in the action of the lower authorities for treating the receipt as fees for technical services despite the concept of....