Income from simulator training to FSTC Dubai was not taxable in India as FTS

Ethiopian Airlines Group Vs ACIT (ITAT Delhi)

Conclusion: Income earned by assessee airlines from providing simulator training services to Flight Simulation Technique Services (FSTC), a Dubai-based company, was not taxable in India as simulators were standard facilities provided in Ethiopia and not tailored to any specific user therefore, general facilities used by all customers could not be considered technical services.

Held: Assessee had an agreement with a Dubai-based company, FSTC, to provide flight simulator and pilot training services

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