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2018 (5) TMI 2077 - AT - Income TaxIncome accrued in India - services rendered in relation to health care - determination of nature of fees and its taxability received Royalty or Fees for Included Services(FIS) or Business Profits - Taxing 90% of the total receipts as Royalties as per Article 12(3) of DTAA and taxing the remaining 10% of the receipts as Fees for Included Services under the Article 12(4)(b) of the DTAA - HELD THAT:- As decided in own case[2011 (11) TMI 484 - ITAT MUMBAI] payments received from Max does not constitute FIS (Fee for Included Services) within the meaning of Article 12(4), as nothing is made available by the Assessee to Max and also the Assessee does not have any P.E in India. Therefore the income so arising to the Assessee in India cannot be taxed under Article 7 as 'Business Profits". Appeal filed by the AO stands dismissed.
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