Income from Talent Booking Services Misclassified; Not Fees for Included Services or Royalties, Says Assessing Officer.

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....Taxability of income in India - It is not the case of the Ld. AO that the services rendered by the assessee are in the nature of FIS/royalty etc. It cannot be said that the assessee was not engaged in business while rendering talent booking agency services to the Customer and hence the classification of the impugned receipts as ‘Other Income’ which is a residuary head is erroneous. - AT....