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2023 (8) TMI 296 - HC - Income TaxIncome accrued in India - Benefit of DTAA between India and USA - rightful owner of the remittances - fees for technical service (FTS) - Payment for certification of Diamonds - concurrent findings of fact by the authorities is that there is a “take in window” where articles are delivered but the service agreement is between the assessee and GIA USA - substantial question of law - HELD THAT:- Apparently reading the orders under challenge would indicate that based on factual appreciation especially the condition in the customer service agreement, the bank invoice and the Bank remittance advice a finding of fact has been arrived at that the assessee’s case was protected under the India-USA DTAA and that mere rendering of services cannot be roped into FTS unless the person utilising the services is able to make use of the technical knowledge etc. Simple rendering of services as in the present case is not sufficient to qualify as FTS . For the reasons as aforesaid no substantial questions of law is framed.
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