TMI BlogIncome accrued in India - fees for technical service (FTS) - Payment for certification of Diamonds -...Income accrued in India - fees for technical service (FTS) - Payment for certification of Diamonds - 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. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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