Income from IDC Charges in India Not Taxable Under India-Singapore DTAA; Not Considered Royalty or FTS.

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....Income accrued in India - taxability of receipt towards Infrastructure and Hosting Data Centre (IDC) charges by treating it as royalty - India–Singapore DTAA - the amount received by the assessee from provision of IDC services cannot be treated as royalty or FTS - No tax liability - AT....