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2023 (12) TMI 547 - ITAT DELHIIncome taxable India - Considering management support services as Fees for Technical services - India-Singapore DTAA - HELD THAT:- On perusal of the final assessment order and also DRP directions we observe that the facts in the current assessment year are identical to the facts for the assessment years 2013-14 to 2015-16. Therefore, as there is no change in the facts respectfully following the decision of the Tribunal for the assessment years 2013- 14 to 2015-16 [2023 (4) TMI 1160 - ITAT DELHI] we hold that the fee for management support services received from Cameron Manufacturing India Pvt. Ltd. is not in the nature of FTS - Decided in favour of assessee.
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