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Delhi HC remanded case back as ITAT failed to examine taxability of technical service charge in terms of FTS

May 11, 2018[2018] 93 taxmann.com 180 (Delhi)/[2018] 404 ITR 228 (Delhi)
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IT/ILT: Taxability of technical service charges payable to foreign company in Germany to be determined in terms of article VIIIA of DTAA between India and Germany as there existed a 'Fees for Technical Services' clause in lease agreement with said company

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