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Sum paid to foreign entities for rendering sales procurement services outside India not taxable as royalty or FTS

October 1, 2019[2019] 109 taxmann.com 95 (Delhi - Trib.)
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INTERNATIONAL TAXATION : Payment made by assessee-company to foreign entities for rendering sales procurement services abroad, could not be regarded as royalty or fee for technical services and, thus, said payment was not taxable in India

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