Standby Maintenance Charges from Tata Communications classified as 'business income,' not FTS, u/s 9(1)(i) of Income Tax Act.

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....Income accruing or arising in India u/s 9(1)(i) - amount received by the assessee from Tata Communications Ltd. (“TCL”) as Standby Maintenance Charges - the Standby Maintenance Charges received by the assessee from TCL could not be assessed as FTS and was its ‘business income’ that was taxable only to the extent of its reference to the “business connection” in India - AT....